MAHARASHTRA VALUE
ADDED TAX ACT, 2002
(Act No. IX of 2005)
[As amended by Maharashtra
VAT (Levy and Amdt.) Act,2005 (XIV of 2005)]
An Act to consolidate and amend the laws relating to the
levy and collection of tax on the sale or purchase of certain goods in the
State of Maharashtra.
WHEREAS it is expedient to consolidate and amend the
laws relating to the levy and collection of tax on the sale or purchase of
certain goods in the State of Maharashtra; it is
hereby enacted in the Fifty‑third Year of the Republic of India as
follows:
1. Short title, extent and commencement
(1) This
Act may be called the Maharashtra Value Added Tax
Act, 2002.
(2) It
extends to the whole of the State of Maharashtra.
(3) It
shall come into force on 1st April, 2005.
In this Act, unless the context otherwise requires,
(1) "agriculture"
with all its grammatical variations and cognate expressions, includes
floriculture, horticulture, the raising of crops, grass or garden produce, and
also grazing; but does not include dairy farming, poultry farming, stock
breeding, the mere cutting of wood or grass, gathering of fruit, raising of man‑made
forests or rearing of seedlings or plants;
Explanation: For the purposes of this clause and
clause (4), the expression "forest" means the forest to which the
Indian Forest Act, 1927, in its application to the State of Maharashtra,
applies;
(2) "agriculturist"
means a person who cultivates land personally, for the purpose of agriculture;
(3) "appointed
day" means the 1st of April, 2005.
(4) "business"
includes,-
(a) any
service;
(b) any
trade, commerce or manufacture;
(c) any
adventure or concern in the nature of service, trade, commerce or manufacture,
whether or not the engagement in such service, trade,
commerce, manufacture, adventure or concern is with a motive to make gain or
profit and whether or not any gain or profit accrues from such service, trade,
commerce, manufacture, adventure or concern.
Explanation: For the purpose of this clause,-
(i) the activity of raising of man‑made
forest or rearing of seedlings or plants shall be deemed to be business;
(ii) any
transaction of sale or purchase of capital assets pertaining to such service,
trade, commerce, manufacture, adventure or concern shall be deemed to be a
transaction comprised in business;
(iii) sale
or purchase of any goods, the price of which would be credited or, as the case
may be, debited to the profit and loss account of the business under the double
entry system of accounting shall be deemed to be transactions comprised in
business;
(iv) any
transaction in connection with the commencement or closure of business shall be
deemed to be a transaction comprised in business;
(5) "capital
asset" shall have the same meaning as assigned to it, from time to time,
in the Income Tax Act, 1961 (43 of 1961), but the said expression shall not
include jewellery held for personal use or property
not connected with the business;
(6) "Commissioner"
means the person appointed to be the Commissioner of Sales Tax for the purposes
of this Act;
(7) "to
cultivate personally", with its grammatical variations and cognate
expressions, means to carry on any agricultural operation on one's own
account,-
(a) by
one's own laour, or
(b) by
the labour of one's own family, or
(c) by
servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal
supervision of any member of one's family.
Explanation I: A widow or a minor or a person who is
subject to any physical or mental disability or is a serving member of the
armed forces of the Union, shall be deemed to cultivate land personally if it
is cultivated by her or his servants or by hired labour.
Explanation II: In the case of a Hindu Undivided
Family, land shall be deemed to be cultivated personally, if it is cultivated
by any member of such family;
(8) "dealer"
means any person who, for the purposes of or consequential to his engagement in
or, in connection with or incidental to or in the course of, his business buys
or sells, goods in the State whether for commission, remuneration or otherwise
and includes,-
(a) a
factor, broker, commission agent, delcredere agent or
any other mercantile agent, by whatever name called, who for the purposes of or
consequential to his engagement in or '[in connection with or incidental to or]
in the course of the business, buys or sells any goods on behalf of any
principal or principals whether disclosed or not;
(b) an
auctioneer who sells or auctions goods whether acting as an agent or otherwise
or, who organises the sale of goods or conducts the
auction of goods whether or not he has the authority to sell the goods belonging
to any principal whether disclosed or not and whether the offer of the
intending purchaser is accepted by him or by the principal or a nominee of the
principal;
(c) a
non‑resident dealer or, as the case may be, an agent, residing in the
State of a non‑resident dealer, who buys or sells goods in the State for
the purposes of or consequential to his engagement in or in connection with or
incidental to or in the course of the business;
(d) any
society, club or other association of persons which buys goods from, or sells
goods to, its members;
Explanation: For the purposes of this clause, each of
the following persons, bodies and entities who sell any goods whether by
auction or otherwise, directly or through an agent for cash, or for deferred
payment, or for any other valuable consideration shall, notwithstanding
anything contained in clause (4) or any other provision of this Act, be deemed
to be a dealer, namely:-
(i) Customs Department of the Government of
India administering the Customs Act, 1962 (52 of 1962);
(ii) Departments
of Union Government and any Department of any State Government;
(iii) Local
authorities;
(iv) Port
Trusts;
(iva) Public Charitable Trust
(v) Railway
Administration as defined under the Indian Railways Act, 1989 (24 of 1989) and Konkan Railway Corporation Limited;
(vi) Incorporated
or unincorporated societies, clubs or other associations of persons;
(vii) Insurance
and Financial Corporations, institutions or companies and Banks included in the
Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934);
(viii) Maharashtra State Road Transport Corporation constituted
under the Road Transport Corporation Act, 1950 (LXIV of 1950);
(ix) Shipping
and construction companies, Air Transport Companies, Airlines and Advertising Agencies;
(x) any
other corporation, company, body or authority owned or constituted by, or
subject to administrative control, of the Central Government, any State
Government or any local authority:
Exception I: An agriculturist who sells exclusively
agricultural produce grown on land cultivated by him personally, shall not be
deemed to be a dealer within the meaning of this clause.
Exception II: An educational institution carrying on
the activity of manufacturing, buying or selling goods, in the performance of
its functions for achieving its objects, shall not be deemed to be a dealer
within the meaning of this clause.
Exception III: A transporter holding permit for
transport vehicles (including cranes) granted under the Motor Vehicles Act,
1988, which are used or adopted to be used for hire or reward shall not be
deemed to be a dealer within the meaning of this clause in respect of sale or
purchase of such transport vehicles or parts, components or accessories
thereof.
(9) "declared
goods" means declared goods as defined, from time to time, in the Central
Sales Tax Act, 1956;
(10) "document"
includes electronic record as defined in the Information Technology Act, 2002
(11)
"earlier law"
means any of the following laws, that is to say,‑
(i)
The Bombay Sales of Motor
Spirit Taxation Act, 1958 (LXVI of 1958),
(ii) The
Bombay Sales Tax Act, 1959 (LI of 1959),
(iv) The
Maharashtra Sales Tax on the Transfer of the Right to
use any goods for any Purpose Act, 1985 (XVIII of 1985), and
(v) The
Maharashtra Sales Tax on the Transfer of Property in
Goods involved in the Execution of Works Contract (Re‑enacted) Act, 1989
(XXXVI of 1989),
each of them as amended, from time to time, and
includes enactments which have validated anything done or omitted to be done
under any of the above‑mentioned laws;
(12) "goods"
means every kind of moveable property not being newspapers, actionable claims,
money, stocks, shares, securities or lottery tickets and includes live stocks,
growing crop, grass and trees and plants including the produce thereof
including property in such goods attached to or forming part of the land which
are agreed to be severed before sale or under the contract of sale;
(13) "importer"
means a dealer who brings any goods into the State or to whom any goods are dispatched
from any place outside the State;
(14) "legal
representative" shall have the meaning assigned to it in clause (11) of
section 2 of the Code of Civil Procedure, 1908;
(15) "manufacture",
with all its grammatical variations and cognate expressions includes producing,
making, extracting, altering, ornamenting, finishing or otherwise processing,
treating or adapting any goods;
(16) "non‑resident
dealer" means a dealer who effects purchases or sales of any goods in the
State, but who has no fixed place of business or residence in the State;
(17) "person"
includes an individual, any State Government, the Central Government, any
company or society or club or association or body of individuals whether
incorporated or not, and also a Hindu Undivided Family, a firm and a local
authority and every artificial juridical person not falling within any of the
preceding descriptions;
(18) "place"
of business" includes a warehouse, godown or
other place where a dealer stores his goods and any place where the dealer
keeps his books of accounts;
(19) "prescribed"
means prescribed by the rules or by any notification;
(20) "purchase
price" means the amount of valuable consideration paid or payable by a
person for any purchase made including any sum charged for anything done by the
seller in respect of the goods at the time of or before delivery thereof, other
than the cost of insurance for transit or of installation, when such cost is
separately charged;
Explanation I: The amount of duties levied or leviable on the goods under the Central Excise Act, 1944 (1
of 1944), or the Customs Act, 1962 (52 of 1962), or the Bombay Prohibition Act,
1949 (XXV of 1949) shall be deemed to be part of the purchase price of such
goods, whether such duties are paid or payable by or on behalf of the seller or
the purchaser or any other person.
Explanation II: Purchase price shall not include tax
paid or payable by a person in respect of such purchase.
Explanation III: Purchase price shall include the amount
paid by the purchaser by way of deposit whether refundable or not which has
been paid whether by way of a separate agreement or not, in connection with or
incidental or ancillary to, the said purchase of goods;
(21) "registered
dealer" means a dealer registered under this Act;
(22) "resale"
means a sale of purchased goods-
(i) in the same form in which they were
purchased, or
(ii) without
doing anything to them which amounts to, or results in, a manufacture,
and the word "resell" shall be construed accordingly;
(23) "rules"
means the rules made under this Act;
(24) "sale"
means a sale of goods made within the State for cash or deferred payment or
other valuable consideration but does not include a mortgage, hypothecation,
charge or pledge; and ' the words "sell", 'buy" and
"purchase", with all their grammatical variations and cognate
expressions, shall be construed accordingly;
Explanation: For the purposes of this clause,-
(a) a
sale within the State includes a sale determined to be inside the State in
accordance with the principles formulated in section 4 of the Central Sales Tax
Act, 1956 (74 of 1956);
(b)
(i) the
transfer of property in any goods, otherwise than in pursuance of a contract,
for cash, deferred payment or other valuable consideration;
(ii) the
transfer of property in goods (whether as goods or in some other form) involved
in the execution of a works contract;
(iii) a
delivery of goods on hire‑purchase or any system of payment by
installments,
(iv) the
transfer of the right to use any goods for any purpose (whether or not for a
specified period) for cash, deferred payment or other valuable consideration;
(v) the
supply of goods by any association or body of persons incorporated or not, to a
member thereof for cash, deferred payment or other valuable consideration;
(vi) the
supply by way of or as part of any service or in any other manner whatsoever,
or goods, being food or any other article for human consumption or any drink
(whether or not intoxicating), where such supply or service is made or given
for cash, deferred payment or other valuable consideration;
(25) "sale
price" means the amount of valuable consideration paid or payable to a
dealer for any sale made including any sum charged for anything done by the
seller in respect of the goods at the time of or before delivery thereof, other
than the cost of insurance for transit or of installation, when such cost is
separately charged.
Explanation I: The amount of duties levied or leviable on goods under the Central Excise Act, 1944 (1 of
1944) or the Customs Act, 1962 (52 of 1962) or the Bombay Prohibition Act, 1949
(XXV of 1949), shall be deemed to be part of the sale price of such goods,
whether such duties are paid or payable by or on behalf of the seller or the
purchaser or any other person.
Explanation II: Sale price shall not include tax paid
or payable to a seller in respect of such sale.
Explanation III: Sale price shall include the amount
received by the seller by way of deposit, whether refundable or not, which has
been received whether by way of a separate agreement or not, in connection with
or incidental or ancillary to, the said sale of goods;
Explanation IV: The amount of valuable consideration
paid or payable to a dealer for the sale of Drugs specified in entry 29 in
Schedule C shall be the maximum retail price printed on the package containing
the Drugs.
(26) Schedule"
means the Schedule appended to this Act;
(27) "service"
means any service as may be notified by the State Government, from time to
time, in the Official Gazette;
(28) the
State" means the State of Maharashtra;
(29) "tax"
means a sales tax , leviable or as the case may be,
payable, under this Act and includes any amount payable by way of composition;
(30) "tax‑free
goods" means goods against which the rate of sales tax is shown to be NIL
in the Schedule and "taxable goods" means goods other than tax free
goods;
(31) "Tribunal"
means the Maharashtra Sales Tax Tribunal constituted
under section 11;
(32) turnover"
of purchases" means the aggregate of the amounts of purchase price paid
and payable by a dealer in respect of any purchase of goods made by him during
a given period, after deducting the amount of,-
(a) purchase
price, if any, refunded to the dealer by the seller in respect of any goods
purchased from the seller and returned to him within the prescribed period; and
(b) deposit,
if any, refunded in the prescribed period to the dealer by the seller, in
respect of any goods purchased by the dealer.
Explanation I: In respect of goods delivered on hire‑purchase
or any system of payment by instalment or in respect
of the transfer of the right to use any goods for any purpose (whether or not
for a specified period) the amounts of purchase price paid or payable during a
given period shall mean the amounts paid or, as the case may be, due and
payable during the said period.
(33) "turnover
of sales" means the aggregate of the amounts of sale price received and
receivable by a dealer in respect of any sale of goods made during a given
period after deducting the amount of-
(a) sale
price, if any, refunded by the seller, to a purchaser, in respect of any goods
purchased and returned by the purchaser within the prescribed period, and
(b) deposit,
if any, refunded in the prescribed period, by the seller to a purchaser in
respect of any goods sold by the dealer.
Explanation I: In respect of goods delivered on hire‑purchase
or any system of payment by instalment or in respect
of the transfer of the right to use any goods for any purpose (whether or not
for a specified period) the amounts of sale price received or receivable during
a given period shall mean the amounts received or as the case may be, due and
payable during the said period;
Explanation III: Where the registration certificate is
cancelled, the amounts of sale price in respect of sales made before the date
of the cancellation order, received or receivable after such date, shall be
included in the turnover of sales during a given period;
(34) "value"
means a goods carriage as defined in the Motor Vehicles Act, 1988 (59 of 1958);
and
(35) "year"
means the financial year.
(1) Every
dealer, who, immediately before the appointed day, holds a valid or effective
certificate of registration or licence under any of
the earlier laws or, who is liable to pay tax under any of the earlier laws, in
the year ending immediately before the appointed day shall, if his turnover of
sales or purchases has, in the said year under any of such earlier laws,
exceeded rupees five lakh, or, as the case may be,
who was an importer in the said year 4 [and his turnover of sales or purchases
in the said year had] exceeded rupees one lakh, be
liable to pay tax, with effect from the appointed day, in accordance with the
provisions of the Act, till his certificate or licence
is duly cancelled under this Act.
Explanation: For the purposes of this sub‑section,
the expressions "turnover of sales", "turnover of
purchases" and "importer" shall have the respective
meanings assigned to them under the relevant earlier laws
(2) A
dealer to whom sub‑section (1) does not apply and whose turnover, '[of
all sales] made, during the year commencing on the appointed day or any year
subsequent thereto, first exceeds the relevant limit, specified in sub‑section
(4), shall, until such liability ceases under sub‑section (3), be liable
to pay tax under this Act with effect from the 1st day of April of the said
respective year:
PROVIDED that, a dealer shall not be liable to pay tax
in respect of2 [such sales] as take place during the period commencing on the
1st day of April of the said respective year up to the time when his turnover
of sales, as computed from the 1st day of April of the said respective year,
does not exceed the relevant limit applicable to him under sub‑section
(4).
(3) Every
dealer who has become liable to pay tax under this Act, shall continue to be so
liable until his registration is duly cancelled; and upon such cancellation his
liability to pay tax, other than tax already levied or leviable,
shall remain ceased until his turnover of sales again first exceeds the
relevant limit specified in sub‑section (4) or, as the case may be, until
he becomes liable to pay tax under sub‑section (7), (8) or (9).
(4) For
the purposes of this section, the limits of turnover shall be as follows:-
(a) Limit
of turnover Rs. 1,00,000‑in the case of a
dealer, who is an importer, and the value of taxable goods sold or purchased by
him during the year is not less than Rs. 10,000.
(b) Limit
of turnover Rs. 5,00,000.‑in any other case,
where the value of taxable goods sold or purchased by him during the year is
not less than Rs. 10,000.
(5) For
the purpose of calculating the limit of turnover for liability to tax,-
(a) except
as otherwise expressly provided, the turnover of all sales or, as the case
maybe, the turnover of all purchases shall be taken, whether such sales or
purchases are of taxable goods or not;
(b) the
turnover shall include all sales made by the dealer on his own account, and
also on behalf of his principals whether disclosed or not;
(c) in
the case of an auctioneer, in addition to the turnover, if any, referred to in
clauses (a) and (b), the turnover shall also include the price of the goods
auctioned by him for his principal, whether the offer of the intending
purchaser is accepted by him or by the principal or a nominee of the principal,
if the price of such goods is received by him on behalf of his principal;
(d) in
the case of an agent of a non‑resident dealer, in addition to the
turnover, if any, referred to in clause (a), (b) or (c), the turnover shall
also include the sales of the non‑resident dealer effected in the State.
(6) Notwithstanding
anything contained in any contract or any law for the time being in force, but
subject to the provisions of this Act, any person covered by sub-clause (a),
(b) or (c)] of clause (8) of section 2 shall be liable to pay tax under this
Act, whether or not the principal is a dealer and whether or not such principal
is liable to pay tax under this Act and whether or not the principals are
disclosed.
(7) Any
person who at any time after the appointed day becomes liable to pay tax under
the Central Sales Tax Act, 1956 (74 of 1956), but who is not liable to pay tax
under the other provisions of this section shall be liable to pay tax on the
sales and purchases effected by him on and from the day on which he becomes so
liable to pay tax under the Central Sales Tax Act, 1956 (74 of 1956) and
accordingly nothing contained in the proviso to sub‑section (2) shall
apply to him in any year.
(8) Where
a dealer liable to pay tax under this Act is succeeded in the business by any
person in the manner described in clause (a) of sub‑section (1) or sub‑section
(4) of section 44, then such person shall, notwithstanding anything contained
in this section, be liable to pay tax on the sales or purchases of goods
effected by him on and after the date of such succession and accordingly
nothing contained in the proviso to sub‑section (2) shall apply to him in
any year.
(9) Any
person who is not liable to pay tax under the foregoing provisions of this
section but has been voluntarily registered under the provisions of this Act
shall be liable to pay tax from the date of effect of the certificate of
registration duly granted to him and accordingly nothing contained in the
proviso to sub‑section (2) shall apply to him in any year.
Subject to the provisions of this Act and rules, there
shall be paid by every dealer or, as the case may be, every person, who is
liable to pay tax under this Act, the tax or taxes leviable
in accordance with the provisions of this Act and rules.
5. Tax not leviable on
certain goods
Subject to the other provisions of this Act, and the
conditions or exceptions, if any, set out against each of the goods specified
in column (3) of the Schedule A, no tax shall be payable on the sales of any
goods specified in column (2) of that Schedule.
6. Levy
of sales tax on the goods specified in the Schedules
There shall be levied a sales tax on the turnover of
sales of goods specified in column (2) in Schedule B, C, D or, as the case may
be, E, at the rates set out against each of them in column (3) of the
respective Schedule.
7. Rate
of tax on packing materials
Where any goods are sold and such goods are packed in
any material, the tax shall be leviable under section
6 on the sales of such packing material, whether such materials are separately
charged for or not, at the same rate of tax, if any, at which tax is payable on
the sales, of the goods so packed.
8. Certain
sales and purchases not to be liable to fix
(1)
Nothing in this Act or the rules or the notifications shall be deemed to impose
or authorise the imposition of a tax or deduction of
tax at source on any sale or purchase of any goods, where such sale or purchase
takes place,
(a) (i) outside
the State; or
(ii) in
the course of the import of the goods into the territory of India, or the
export of the goods out of such territory; or
(b) in
the course of inter‑State trade or commerce, and the provisions of this
Act and the said rules and notifications shall be read and construed
accordingly.
Explanation: For the purpose of this section, whether
a sale or purchase takes place-
(i) outside the State, or
(ii) in
the course of the import of the goods into the territory of India or export of
the goods out of such territory, or
(iii) in
the course of inter‑State trade or commerce, shall be determined in
accordance with the principles specified in sections 3,4 and 5 of the Central
Sales Tax Act, 1956 (74 of 1956).
(2) In
accordance with the notification issued by the Central Government in exercise
of its powers under section 3 of the Foreign Air Craft (Exemption from Taxes
and Duties on Fuel) Act, 2002, no tax shall be levied on the sales of fuel and
lubricants which are filled into receptacles forming part of any aircraft
registered in a country other than India, if-
(a) the
said country is a party to the Convention on International and Civil Aviation,
1944; and
(b) the
said country has entered into an Air Services agreement with India; and
(c) the
aircraft is operating on a scheduled or non‑scheduled service to or from
India.
(3) The
State Government may, by general or special order, published in the Official Gazette,
and subject to such conditions and restrictions as may be specified in the said
order, exempt from payment of tax any class or classes of sales of goods made
by any, unit in the Special Economic Zone, a developer of the Special Economic
Zone, any hundred percent export oriented unit, any unit in the Software
Technology Park or any unit in the Electronic Hardware Technology Park.
Explanation: For the purposes of this sub‑section,-
(a) "a
unit in the Special Economic Zone" means a unit,-
(i) situated in a zone which is declared as
Special Economic Zone by the
Central Government or, as the case maybe, the State
Government, and
(ii) which
has been certified by the Commissioner;
(b) "a
unit in the Software Technology Park" means a unit,-
(i) set up in accordance with the Software
Technology Park Scheme
notified by the Government of India in the Ministry of Commerce and
Industry, and
(ii) which
has been certified by the Commissioner;
(c) "a
unit in the Electronic Hardware Technology Park" means a unit'-
(i) set up in accordance with the
Electronic Hardware Technology Park Scheme notified by the government of India
in the Ministry of commerce and industry, and
(ii) which
has been certified by the Commissioner;
(d) "a
hundred percent export oriented unit" means a unit,-
(i) which has been approved as a hundred percent export oriented
unit by the Board appointed in this
behalf by the Central Government in exercise
of the power conferred by section 14 of the Industries
(Development and Regulation) Act, 1951 and the rules
made thereunder, and
(ii) which
has been certified by the Commissioner.
(4) The
State Government may by general or special order published in the Official
Gazette, and subject to such conditions and restrictions as may be specified in
the order, provide for exemption from payment of the whole of tax in respect of
any class or classes of sales of goods effected by a unit holding a Certificate
of Entitlement as defined under section 88 to whom incentives are granted under
any Package Scheme of Incentives, by way of exemption from payment of tax.
(1) The
State Government may, from time to time, by notification in the Official
Gazette-
(a) amend
the Schedule by adding or modifying or deleting any entry therein and thereupon
the Schedule shall stand amended accordingly for the purpose of levy of tax;
(b) provide
for reducing or enhancing the rates of tax or for specifying the rates of tax
where NIL rates are specified, and thereupon the Schedule shall stand amended
for the purposes of this Act:
PROVIDED that, no notification which provides for
enhancement of rate of tax shall be issued after the expiry of the period of
two years from the appointed day and not more than one such notification shall
be issued within such period.
(2) The
provisions contained in sub‑section (6) of section 83 regarding rules
made by the State Government shall apply mutatis mutandis to any notification
issued under sub‑section (1) as they apply to the rules made by the State
Government.
(1) For
carrying out the purpose of this Act, the State Government shall appoint an
officer to be called the Commissioner of Sales Tax.
(2) Likewise,
the State Government may appoint such number of Additional Commissioners of
Sales Tax, and such number of,-
(a) joint Commissioners,
(b) Senior
Deputy Commissioners,
(c)
Deputy commissioners,
(d)
Assistant commissioner,
(e) Sales
Tax Officers, and
(f) other
officers and persons, and give them such designations, and the Government deems
necessary.
(3) The
Commissioner shall have jurisdiction over the whole of the State '[x x X1. All other officers shall have jurisdiction over the
whole of the State or over such local areas as the Commissioner may, by
notification in the Official Gazette, specify.
(4) The
Commissioner shall have and exercise all the powers and perform all the duties,
conferred or imposed on the Commissioner by or under this Act, and the
Additional Commissioner or Additional Commissioners of Sales Tax, if any be
appointed, shall, save as otherwise directed by the Commissioner by
notification in the Official Gazette, have and exercise, within his or their
jurisdiction, all the powers and perform all the duties, conferred or imposed
on the Commissioner, by or under this Act.
(5) A
Joint Commissioner shall, save as otherwise directed by the Commissioner by
notification in the Official Gazette, have and exercise, in the area within his
jurisdiction, all the powers, and shall perform all the duties, conferred or
imposed on the Commissioner, by or under this Act.
(6) Senior
Deputy Commissioners, Deputy Commissioners, Assistant Commissioners, Sales Tax
Officers, other officers and persons shall, within their jurisdiction, exercise
such of the powers and perform such of the duties, of the Commissioner under
this Act, as the Commissioner may, subject to such conditions and restrictions
as he may, by general or special order impose, delegate to them either
generally, or as respects any particular matter or class of matters by an order
notified in the Official Gazette.
(7) The
State Government may, subject to such restrictions and conditions, if any, as
it may impose, by notification the Official Gazette, delegate to the
Commissioner the powers (not being the powers of the appointment of Additional
Commissioner or joint Commissioner) conferred on the Government by sub‑section
(2).
(8) No
person shall be entitled to call in question in any proceedings, any exercise
of power including the territorial jurisdiction of any officer or person
appointed under sub‑section (2), after the expiry of the period of thirty
days from the date of receipt by such person of any communication, intimation,
order or notice under this Act or under any earlier law, issued by such officer
or person. If within the period aforesaid, an application in writing in the
prescribed form raising an objection as to such exercise of power by or the
jurisdiction of any such officer or person is made to such officer or person,
he shall refer the question to the Commissioner, who shall, after giving the
applicant a reasonable opportunity of being heard, make an order determining
the question. The order made by the Commissioner shall be final.
(9) All
offices and persons appointed under sub‑section (2) shall be subordinate
to the Commissioner; and the subordination of officers other than the
Commissioner, and of persons, amongst themselves shall be such as maybe
prescribed,
(10)
The Commissioner may, from time to time, issue such instructions and directions
as he may deem fit to the authorities and officers subordinate to him for
carrying out the purpose of this Act, and such authorities and officers shall
observe and follow such instruction and direction of the commissioner.
PROVIDED that, no such instructions or directions
shall be issued,-
(i) so as to require any authority to pass
a particular order or to dispose of a particular case in a particular manner;
or
(ii) so
as to interfere with the discretion of the appellate authorities in any
particular case:
PROVIDED FURTHER that, if the Commissioner is of the
opinion that it is necessary in the public interest so to do, he may cause such
instructions and directions to be published and circulated for general
information.
(1) There
shall be a Tribunal to be called "the Maharashtra
Sales Tax Tribunal". The Tribunal shall consist of such number of members
appointed by the State Government as the Government may, from time to time,
consider necessary for the proper discharge of the functions conferred on the
Tribunal by or under this Act.
(2) The
State Government shall appoint one of the members of the Tribunal to be the
President thereof on the basis of his seniority in the Judicial Service.
(3) The
qualifications and the terms of office of the members of the Tribunal shall be
such as may be prescribed, and a member shall hold office for such period as
may be prescribed or as the State Government may, by special order in his case,
specify.
(4) Any
vacancy of the member of the Tribunal shall be filled up by the State
Government as soon as practicable.
(5) The
functions of the Tribunal may be discharged by any of the members sitting
either singly, or in Benches of two or more members, as may be determined by
the President.
(6) If
the members of a Bench are divided, the decision shall be the decision of the
majority, if there be a majority; but if the members are equally divided, they
shall State the point or points on which they differ, and the case shall be
referred by the President of the Tribunal for hearing on such point or points
to one or more of the other members of the Tribunal, including himself and such
point or points shall be decided according to the majority of the members of
the Tribunal who heard the case including those who first heard it.
(7) During
the course of any proceedings, if a Bench is of the opinion that any earlier
decision of any Bench on any point or issue requires reconsideration, or where
such Bench is inclined to take a decision on any point or issue different than
the decision earlier taken by any Bench, then such Bench shall refer the point
or the issue to the President for formation of a larger Bench. The President
shall thereupon form a larger Bench of such members of the Tribunal as he may
determine. Such larger Bench shall, as far as practicable, be presided over by
President. The point or the issue shall be decided according to the decision of
the majority of the members constituting such larger Bench. Where any member
including the President is sitting singly he may in similar circumstances refer
the matter to the President for formation of a larger Bench.
(8) The
Tribunal shall have power to award costs after. giving the dealer or person, as
the case may be, a reasonable opportunity of being heard, and the amount of
such costs shall be recoverable from the dealer or person ordered to pay the
same in the manner provided in this Act for recovery of arrears of tax.
(9) The
Tribunal shall, with the previous sanction of the State Government, for the
purpose of regulating its procedure including the place or places at which the
Tribunal, the Benches or the members thereof shall sit and dispose of its
business, make regulations consistent with the provisions of this Act, rules
and notifications.
(10) The
regulations made under sub‑section (9) shall be published in the Official
Gazette.
12. Action against any authority for vexatious
order or wilful under‑assessment
etc.
(1) The
Commissioner may-
(i) on receipt of any complaint in the
prescribed form from any dealer or person liable to pay tax under this Act or
from any authority appointed under section 10, that any particular authority
has made in the proceedings of such dealer or person a false or vexatious order
or has taken any action under this Act vindictively or has vindictively not
acted within a reasonable time upon any application provided for by or under
this Act, or
(ii) on
receipt of a report from the Tribunal that, a particular authority has
knowingly or willfully under‑assessed any dealer or person or has passed
a false or vexatious order or has taken any action under this Act vindictively,
or has vindictively not acted in any reasonable time upon any application
provided for, by or under this Act, or
(iii) on
his own motion, if he has reason to believe that any authority has passed such
order or taken such action or has made such under‑assessment, or has not
so acted upon any application,
initiate appropriate enquiry or action in the matter,
and if in his opinion, prima facie case against such particular authority or
officer exists, he may initiate appropriate action against such authority under
the Maharashtra Civil Services (Conduct) Rules, 1979,
or the Maharashtra Civil Services (Discipline and
Appeal) Rules, 1979, or any other relevant rules for the time being in force.
The Commissioner shall within one year of the receipt of the complaint referred
to in clause (i) or report referred to in clause
(ii), send an intimation to the person or dealer making the said complaint or
to the Tribunal, stating therein whether he has decided to initiate or has
initiated any action against the concerned authority or officer.
(2) The
Commissioner may, on finding that any complaint made by any dealer or person is
false or mischievous or has been made with a view to defeating the application
or purposes of this Act, or within one year of the receipt of the complaint,
after giving the person or the dealer a reasonable opportunity of being heard,
impose on him such fine not exceeding five thousand rupees as he deems fit and
the fine so levied may be recovered in the manner provided in this Act for
recovery of arrears of tax.
13. Persons appointed under section 10 and
members of Tribunal to be public servants
The Commissioner and all officers and persons
appointed under section 10 and all the members of the Tribunal shall be deemed
to be public servants within the meaning of section 21 of the Indian Penal Code
(45 of 1860).
14. Powers of Tribunal and Commissioner
(1) In
discharging their functions by or under this Act, the Tribunal and the
Commissioner shall have all the powers of a Civil Court for the purpose of,-
(a) proof
of facts by affidavit;
(b) summoning
and enforcing the attendance of any person, and examining him on oath or
affirmation;
(c) compelling
the production of documents; and
(d) issuing
commissions for the examination of witnesses.
(2) In
the case of any affidavit to be made for the purposes of this Act, any officer
appointed by the Tribunal or the Commissioner may administer the oath to the
deponent.
(3) Without
prejudice to the provisions of any other law for the time being in force, where
a person, to whom a summons is issued by the Tribunal or the Commissioner
either to attend to give evidence or produce books of accounts, registers or
other documents at a certain place and time, intentionally omits to attend or
produce the books of accounts, registers or documents at the place and time,
the Tribunal or, as the case may be, the Commissioner may impose on him such
fine not exceeding five thousand rupees as it or he thinks fit; and the fine so
levied may be recovered in the manner provided in this Act for recovery of
arrears of tax:
PROVIDED that, before imposing any such fine, the
person concerned shall be given a reasonable opportunity of being heard.
(4) When
any documents are produced by a person or dealer on whom the summons was issued
by the Commissioner and the Commissioner is of the opinion that such dealer or
any other dealer has evaded or is attempting to evade the payment of any tax
due from him and the documents produced by such dealer or person are necessary
for establishing the case against such dealer, the Commissioner may, for
reasons to be recorded in writing, impound the documents and shall grant a
receipt for the same and retain the same for so long as may be necessary in
connection with the proceedings under this Act 'for for a prosecution:
PROVIDED that, if the original documents are required
by any statutory authority for any official purpose, then the said documents
shall be made available to such authority for such purpose for 4uch duration as
may be required.
No suit, prosecution or other legal proceedings shall
2 lie against any servant of the Government for anything which is in good faith
done or [intended] to be done under this Act, the rules or notifications.
(1) No
dealer shall, while being liable to pay tax under this Act, be engaged in the
business as a dealer, unless he possesses a valid certificate of registration
as provided by this Act:
PROVIDED that, the
provisions of this sub‑section shall be deemed not to have been contravened, if the dealer having applied,
within the prescribed time, for such registration as provided in this section,
is engaged in such business:
PROVIDED FURTHER that, if any dealer, holds the
certificate of registration granted under
the Bombay Sales Tax Act, 1959, which is effective or valid immediately before
the appointed day, it shall not be necessary for him to apply for a fresh
certificate under this section so long as the said certificate is not duly
cancelled under this Act:
PROVIDED ALSO that, a dealer holding an effective
certificate of registration or, as the case may be, a licence
granted before the appointed day, under any laws other than the Bombay Sales
Tax Act, 1959 (LI of 1959), shall, notwithstanding the fact that he is holding
such effective certificate be required to apply for grant of certificate of
registration under this section.
(2) Every
dealer, required by sub‑section (1) to possess a certificate of
registration or one who voluntarily desires to get registered shall apply in
the prescribed manner to the prescribed authority for grant of such
registration.
(3) If
the prescribed authority, after scrutiny of the application and after such
enquiry as it deems fit, is satisfied that the application for registration is
in order and the prescribed conditions are fulfilled, shall register the
applicant and issue to him a certificate of registration in the prescribed form
PROVIDED that, the prescribed authority, on finding
that the application is not complete or that the information or documents
prescribed for grant of registration certificate have not been furnished, or,
the prescribed conditions are not fulfilled, may, after giving the applicant a
reasonable opportunity of being heard, reject the application for reasons to be
recorded in writing.
(4) The
Commissioner may, after considering any information furnished under any of the
provisions of this Act or otherwise received, amend, from time to time, any
certificate of registration.
(5) A
person or a dealer who has got himself registered shall be liable to pay tax
during the period in which his registration certificate is effective,
notwithstanding the fact that subsequently it is found that no registration
certificate was necessary in his case.
(6) Where,-
(a) any
business, in respect of which a certificate of registration has been issued
under this section, has been discontinued or otherwise disposed of, or has been
transferred or the place of such business is changed to a different local area,
or
(b) the
turnover of sales or the turnover of purchases of a registered dealer who has
become liable to pay tax under section 3 has during any year not exceeded the
relevant limit specified in sub‑section (4) of section 3,
then, in the case covered by clause (a), the dealer
shall apply in the prescribed manner and within the prescribed time, for
cancellation of his registration to the Commissioner, and in the case covered
by clause (b), the dealer may apply, in the prescribed manner, for
cancellation, of his registration to the Commissioner; and there upon the
Commissioner may, after such inquiry as he deems fit and subject to the rules,
cancel the registration with effect from such date including any date earlier
to the date of the order of cancellation as he considers fit having regard to
the circumstances of the case, The registration certificate cancelled under
this sub-section shall be returned to the commissioner within the prescribed
time:
PROVIDED that, where the Commissioner is satisfied
that any business in respect of which a certificate has been issued under this
section has been discontinued or disposed of or the place of such business is
changed to a different local area, and the dealer has failed to apply under
clause (a) as aforesaid for cancellation of registration, the Commissioner may,
after giving the dealer a reasonable opportunity of being heard, cancel the
registration with effect from such date as he may fix to be the date in
accordance with the rules, if any, from which the business has been
discontinued or disposed of or changed to a different local area, as the case
may be:
PROVIDED FURTHER that, the cancellation of a
certificate of registration on an application or otherwise shall not affect the
liability of the dealer to pay the tax including any penalty, amount forfeited
and interest due for any period ending on or before the date of cancellation
whether such tax including any penalty, amount forfeited and interest is
assessed before the date of cancellation but remains unpaid, or is assessed
thereafter.
Explanation: For the purposes of this section, local
area means the area to which the Post and Telegraph authorities have assigned a
Postal Index Number (PIN).
(7) The
Commissioner shall, by such date as he may notify in the Official Gazette,
prepare a list of all registered dealers and may amend the list, from time to
time. Any person may make an application in the prescribed form to the
Commissioner for a certified copy of any extract from the list and thereupon
the Commissioner, shall furnish a copy of the extract to the applicant.
(8) Save
as otherwise provided in sub‑section (9), a certificate of registration
granted under this section and any certificate that may be granted under this
Act, shall be personal to the dealer or person to whom it is granted, and shall
not be transferable.
(9) Where
a registered dealer,-
(a) effects
a change in the name of his business, or
(b) is
a firm, and there is a change in the constitution of the firm without
dissolution thereof, or
(c) is
a trustee of a trust, and there is change in the trustees thereof, or
(d) is
a guardian of a ward, and there is a change in the guardian or termination of
guardianship, or
(e) is
a Hindu Undivided Family and there is a change of Karta,
or
(f) is
a private limited company which is converted into a public limited company,
then, merely by reason of occurrence of any of the
changes aforesaid, it shall not be necessary for the dealer, or the firm with
the changed constitution, or the new trustees, or new guardian or the ward or
the new Karta or the public limited company to apply
for a fresh certificate of registration and on information being furnished in
tile manner required by section 18, the certificate of registration shall,
where necessary, be amended and any other certificate granted under the Act,
rules or notifications shall also continue to be valid and be amended where
necessary with effect from the appropriate date.
(1) Every
registered dealer who holds, on such date as the Commissioner may by
notification in the Official Gazette specify, a certificate of registration,
which is valid on the said date (hereinafter, in this section, referred to as
"the existing certificate of registration"), shall obtain in lieu of
the existing certificate of registration a fresh certificate of registration as
provided in this section.
(2) Every
dealer, who is required to obtain a fresh certificate under sub‑section
(1), shall apply in such form, manner and time and to such authority as may be
prescribed; and such application shall be accompanied by the existing
certificate of registration together with all additional copies thereof, if
any, issued to him.
(3) On
receipt of such application, the prescribed authority shall, subject to rules,
issue a fresh certificate of registration, in the prescribed form to the
applicant; and thereupon the fresh certificate of registration, so issued,
shall, for all the purposes of this Act, be deemed to be a certificate of
registration issued under section 16.
(4) Without
prejudice to the other provisions of this Act, all the existing certificates of
registration shall stand cancelled with effect from such date as the
Commissioner may notify in the Official Gazette.
(5) The
Commissioner may, by the notification issued under sub‑section (1) or
(4), also provide that such notification shall apply only to such class of
registered dealers as are specified in the said notification and such
notification may be issued by him, from time to time.
(6) The
provisions of this section shall mutatis mutandis apply in respect of any other
certificate issued by or under the provisions of this Act as they apply in
respect of the certificate of registration.
18. Information to be furnished regarding
changes in business, etc.
Any registered dealer liable to pay tax under
this Act, who,
(1)
(a) transfers by way of
sale or otherwise disposes of his business or any part thereof, or effects or
knows of any other change in the ownership of the business; or
(b) discontinues
his business, or changes the place thereof, or opens a new place of business,
or
(c) changes
the name of his business, or
(d) enters
into a partnership in regard to his business, or
(e) applies
for or has an application made against him for insolvency or liquidation.
(f) being
a company, is involved in merger, de‑merger or amalgamation of companies,
shall, within the prescribed time, inform the
prescribed authority accordingly.
(2) Where
any dealer liable to pay tax under this Act,-
(a) dies,
his executor, administrator or other legal representative, or
(b) where
he is a firm, a Hindu Undivided Family or an association of persons and there
is a change in the constitution of such firm, Hindu Undivided Family or
association, either by way of dissolution, disruption, partial partition or
partition, or otherwise, then every person who was a partner, Karta or a member of such firm, Hindu Undivided Family or
association, or
(c) transfers
or otherwise disposes of his business in the circumstances mentioned in sub‑section
(4) of section 44, then any person from whom and every person to whom the
business is so transferred,
shall, in the prescribed manner, inform the said
prescribed authority of such death, change in the constitution, dissolution,
partial partition, partition, disruption or transfer.
19. Dealer to declare the name of manager of
business and permanent account number
(1) Every
dealer, who is liable to pay tax, and who is a Hindu Undivided Family, or an
association of persons, club or society or firm or company, or who is engaged
in business as the guardian or trustee or otherwise on behalf of another person
shall, within the period prescribed, send to the authority prescribed, a
declaration in the manner prescribed stating the name of the person or persons
who shall be deemed to be the manager or managers of such dealer's business for
the purposes of this Act. Such declaration shall be furnished at the time of
registration whenever applicable and may be revised in the prescribed manner,
from time to time.
(2) Every
dealer liable to pay tax under this Act who is liable to obtain a permanent
account number under the Income Tax Act, 1961, shall communicate to the
Commissioner, in the prescribed time and manner, the said number if he has
obtained the same and in any other case shall State whether he has applied for
the same and provide the details of the application.
20. Returns and self‑assessment
(1)
(a) Every registered dealer
shall file correct, complete and self‑consistent return in such form, by
such date, for such period and to such authority as may be prescribed.
Different types of returns may be prescribed for different classes of dealers.
(b) The
Commissioner may examine the return to ascertain whether it is complete and
self‑consistent. If the return is not complete or self‑consistent,
the Commissioner may serve on the dealer, within four months of date of filing
of the return, a defect notice in the prescribed form. The said registered
dealer shall correct the defects and submit to the prescribed authority a fresh
complete and self‑consistent return, within one month of the service of
the defect notice:
PROVIDED that, the registered dealer who fails to
submit a complete or self‑consistent fresh return within the said period
of one month shall be deemed not td have submitted the return within the
prescribed time as required under clause (a).
(2) Notwithstanding
anything contained in sub‑section (1), the Commissioner may, subject such
terms, and conditions, as may be prescribed, permit any dealer,-
(a) to
furnish returns for such different period, or
(b) to
furnish a consolidated return relating to all or any of the places of business
of the dealer in the State for such period or periods, to such authority, as he
may direct.
(3) Every
person or an unregistered dealer who is required to file a return under any
other provision of this Act, shall file such return for such period, in such
form, by such date and to such authority as may be prescribe and the provisions
contained in paragraph (b) of sub‑section (1) shall apply to such return
as they apply to the return prescribed under paragraph (a) of sub‑section
(1).
(4)
Any person or dealer who, having furnished a return under sub‑section
(1), (2) or (3) discovers any omission or incorrect statement therein, may
furnish a revised return in respect of the period covered by the return at any
time before a notice for assessment is served on him in respect of the period
covered by the return or before the expiry of a period of six months from the
end of the year containing the period to which the return relates, whichever is
earlier.
21. No notice for assessment in certain cases
(1) Where
a return is filed by the prescribed date by a registered dealer, no notice
calling the dealer for assessment in respect of the period covered by the
return shall be served on the dealer after two years from the end of the year
containing the period to which the return relates.
(2) Where
a registered dealer has not filed a return in respect of any period by the
prescribed date, no notice calling the dealer for assessment in respect of the
said period shall be served on the dealer after three years from the end of the
year containing the said period.
(3) Notwithstanding
anything contained in sub‑section (1) or (2), a notice for assessment in
respect of any period ending on or before the 31st March, 2008, may be served
on the dealer within a period of four years from the end of the year containing
the said period.
(1) With
a view to promoting compliance with the provisions of this Act, the
Commissioner may arrange for audit of the business of any registered dealer.
For the purpose of this section, the selection of dealers for audit shall be
made from amongst the dealers,-
(a) who
have not filed returns by the prescribed dates; or
(b) who
have claimed refund of tax; or
(c) where
the Commissioner is not, prima‑facie, satisfied with the correctness of
any return filed by a dealer or is not satisfied with any claim made, deduction
claimed or turnover disclosed in any return filed by the dealer; or
(d) who
are selected by the Commissioner on the basis of the application of any
criteria or on a random selection basis; or
(e) where
the Commissioner has reason to believe that detailed scrutiny of the case is
necessary.
[(2) x x x]
(3) On
the appointed day or, as the case may be, at anytime within the aforesaid
period, any officer to whom the powers and duties under this section have been
delegated, by the Commissioner, in writing, may conduct audit of the business.
[(4) x x x]
(5)(a) During
the course of the audit, the officer may require the dealer,
(i) to afford him the necessary facility to
inspect such books of accounts or other documents as he may require and which
may be available at such place,
(ii) to
afford him the necessary facility to check or verify the cash or stock which
may be found therein, and
(iii) to
furnish such information as he may require as to any matter which may be useful
for or relevant to any proceedings under this Act.
(b) The
officer conducting the audit shall on no account remove or cause to be removed
any books of accounts, other documents or any cash or stock.
[(6) x x x]
[(7) x x x]
[(8) x x X]
(l) Where
a registered dealer fails to file a return in respect of any period by the
prescribed date, the Commissioner may assess the dealer in respect of the said
period to the best of his judgment without serving a notice for assessment and
without affording an opportunity of being heard:
PROVIDED that, if after the assessment order is
passed, the dealer submits the return for the said period alongwith
evidence of payment of tax due as per the return or submits evidence of return
for the said period having been filed before the passing of the assessment
order along with evidence of payment of tax due as per the return, then the
Commissioner shall cancel, by order in writing, the said assessment order and
after such cancellation, the dealer may be assessed in respect of the said
period under the other provisions of this section:
PROVIDED FURTHER that, such cancellation shall be
without prejudice to any interest or penalty that may be levied in respect of
the said period:
PROVIDED ALSO that, no order under this sub‑section
shall be passed after three years from the end of the year containing the said
period.]
(2) Where
the return in respect of any period] is filed by a registered dealer by the
prescribed date and if the Commissioner considers it necessary or expedient to
ensure that return is correct and complete and he thinks it necessary to
require the presence of the dealer or the production of further documents, he
shall serve on such dealer, a notice requiring him on a date and at a place
specified therein, either to attend and produce or cause to be produced all
documents on which such dealer relies in support of his return, or to produce
such documents or evidence as is specified in the notice.
On the date specified in the notice, or as soon as may
be thereafter, the Commissioner shall, after considering all the documents or
evidence which may be produced, assess the amount of tax due from the dealer:
PROVIDED that, if a registered dealer fails to comply
with the terms of any notice issued under this sub‑section, the
Commissioner shall assess, to the best of his judgement of tax due from him:
PROVIDED FURTHER that, no order of assessment under
this sub‑section shall be made after the expiry of three years from the
end of the year containing the period to which the return relates.
(3) Where
a registered dealer has not filed the return in respect of any period by the
prescribed date, then the Commissioner may, at any time, within three years
from the end of the year containing the said period, serve on the dealer a
notice requiring him to attend on a date and at a place specified therein and after
giving the dealer a reasonable opportunity of being heard, proceed to assess,
to the best of his judgment, the amount of tax due from him:
PROVIDED that, no order of assessment under this sub‑section
shall be made after the expiry of four years from the end of the year
containing the said period.
(4) Where
the Commissioner has reason to believe that a dealer is liable to pay tax in
respect of any period, but has failed to apply for registration or has failed
to apply for registration within the time as required by or under this Act, the
Commissioner may at any time within five years from the end of the year in
which such period occurs, after giving the dealer a reasonable opportunity of
being heard, proceed to assess, to the best of his judgment, where necessary,
the amount of tax, if any, due from the dealer in respect of that period, and
any period or periods subsequent thereto:
PROVIDED that, no order of assessment under this sub‑section
shall be made after the expiry of eight years from the end of the said
financial year containing the said period.
(5)
(a) During the course of
any proceedings under section 64, in case of any dealer or person, if the
prescribed authority is satisfied that tax has been sought to be evaded in
respect of any period or periods by not recording or recording in an incorrect
manner, any transaction of sale or purchase, or that any claim has been
incorrectly made, then in such a case notwithstanding that any notice for
assessment has been issued under other provisions of this section or any other
section of this Act, the prescribed authority may, after giving such dealer or
person a notice in the prescribed form and a reasonable opportunity of being
heard, initiate assessment of the dealer or person in respect of such transaction
or claim.
(b) During
the course of any proceedings under section 64, if the prescribed authority is
satisfied that the tax has been or is sought to be evaded, as provided under
clause (a) by any dealer or person, the said authority may, after issuing a
notice in the prescribed form and after giving a reasonable opportunity of
being heard to such dealer or person, proceed to assess such dealer or person
as provided in clause (a) in respect of any such transaction or claim relating
to any period or periods and such authority shall, notwithstanding anything
contained in section 59, be deemed to have the requisite jurisdiction and power
to assess such dealer or person in respect of such transaction of sale or
purchase or claim, covered by clause (a) and such assessment proceedings shall,
for all purposes of this Act, be deemed to have been transferred to such
authority.
(c) The
assessment proceedings under this sub‑section shall be without prejudice
to the assessment proceedings in respect of the said period or periods under
any other provisions of this Act by any authority who otherwise has the
jurisdiction to assess such dealer or person in respect of other transactions
of sale or purchase or any other claim which are not covered by clause (a) and
clause (b).
(d) The
assessment under this sub‑section shall be made separately in respect of
the transaction or claim relating to the said period or periods to the best of
the judgment of the prescribed authority where necessary and irrespective of
any assessment made under this sub‑section, the dealer may be assessed
separately under the other provisions of this section in respect of the said
period or periods:
PROVIDED that, once the dealer or person is assessed
under this sub‑section, no tax from such transaction or claim and penalty
and interest, if any, consequent upon such tax shall be levied or demanded from
such dealer or person, at the time of assessment to tax under the other
provisions of this section in respect of the said period or periods relating to
such transaction or claim.
(6) If
the Commissioner is of the opinion that, in respect of any period covered by a
return, any turnover of sales or of purchases has not been disclosed, or that
tax has been paid at a lesser rate, set‑off has been wrongly claimed, or
deduction has been wrongly claimed, then, notwithstanding anything contained in
section 21 or the other provisions of this section, the Commissioner may at any
time within five years from the end of the year containing the said period,
serve a notice in the prescribed form on the dealer and proceed to assess him
in respect of the said period after giving him a reasonable opportunity of
being heard:
PROVIDED that, the assessment order shall be passed,
by the Commissioner to the best of his judgment, where necessary, within six
years from the end of the year containing the said period.
(7) Where
a fresh assessment has to be made under this section to give effect to any
finding or direction contained in any order made under this Act including an
order made by the Tribunal or the High Court or the Supreme Court, then,
notwithstanding anything contained in this section, such assessment shall be
made within a period of thirty‑six months from the date of communication
of such finding or, direction contained in the order, as the case may be, 2[to
the Commissioner:
PROVIDED that, if a certified copy of the said order
is supplied by the dealer concerned to the Commissioner earlier than the said
date of communication, then the period of thirty six months shall be counted
from the date of the said supply.
(8) The
Commissioner may call for the record of any matter and conduct an examination
in respect of the same, in the manner as provided in subs‑section (2),
call for the books of accounts and other evidence in such matter and after
hearing the dealer concerned pass an appropriate order of assessment in the
matter notwithstanding the fact that in a similar matter, the Tribunal has
given a decision against the State Government or the Commissioner, if in such
matter the State Government or the Commissioner has already filed an appeal
before the appropriate forum against the order of the Tribunal and such appeal
is pending before such appropriate forum:
PROVIDED that, no order of recovery of the dues
including the penalty or interest or forfeiture shall be passed by the
Commissioner or the State Government in such case, pending decision by such
forum, in the matter, and on decision of the appropriate forum, the
Commissioner shall modify the order in accordance with the order of such forum
after giving the dealer concerned, an opportunity of being heard.
(9) The
Commissioner, may on an application in the prescribed form made by any dealer,
call for and examine the record of any proceeding in which an assessment is
pending and if he considers that having regard to the
nature of the case or the amount involved or for any other reason, it is
necessary or expedient to do so, he may issue such directions as he thinks fit
for the guidance of the assessing authority in charge of the case to enable him
to complete the assessment and such directions shall be binding on the
assessing authority:
PROVIDED that, no direction which is prejudicial to
the dealer shall be issued without giving the dealer a reasonable opportunity
of being heard. However, no direction as to the lines on which any
investigation connected with the assessment should be made shall be deemed to
be a direction prejudicial to the dealer.
(10)
A dealer or a person
may be assessed under a single notice and by a single order of assessment in
respect of more than one period covered by a return so long as all such periods
are comprised in one year.
(1) The
Commissioner may, at any time within two years from the end of a financial year
in which any order passed by him has been served, on his own motion, rectify
any mistake apparent on the record, and shall within the said period or
thereafter rectify any such mistake which has been brought to his notice within
the said period, by any person affected by such order:
PROVIDED that, no such rectification shall be made if
it has the effect of enhancing the tax or reducing the amount of a refund or
interest payable on refund, unless the Commissioner has given notice in writing
in the prescribed form to such person of his intention to do so and has allowed
such person a reasonable opportunity of being heard. An application for
rectification shall not be rejected on the ground that there is no mistake
apparent on record unless the person concerned has been given a reasonable
opportunity of being heard:
PROVIDED FURTHER that, where a dealer has applied in
the prescribed form within the said period of two years for rectification of
the said order and specified in his application, the quantum by which the
amount payable as per the said order should be reduced, then the Commissioner
shall, without prejudice to the other provisions of this Act including levy of
interest, stay the recovery of such quantum till the disposal of the
application for rectification.
(2) Where
any dealer or person has recorded in his books of accounts or, as the case may
be, has claimed in the returns that no tax is payable or that the tax is
payable at a reduced rate on any transaction of sale on account of any
declaration or certificate to be received from the purchasing dealer or person
and he has riot produced such certificate or declaration before the passing of
the order of assessment under section 23 for any reason whatsoever in which
assessment order the claim is disallowed, then at any time within two years
from the end of the financial year in which the said order has been served, he
may, unless he hag filed an appeal against the said order, apply to the
Commissioner for rectification of the order on the ground that he has received
such declaration or certificate and is in a position to produce the same and
thereupon the Commissioner shall hold such inquiry as he may deem fit and after
hearing the applicant, rectify the assessment order if the application is in
order:
PROVIDED that, in respect of any assessment order
sought to be rectified, only one application for rectification shall be
entertained under this sub‑section.
(3) The
provisions of sub‑section (1) shall apply mutatis mutandis to the
rectification of a mistake by the Tribunal or an appellate authority as they
apply to the rectification of a mistake by the Commissioner:
PROVIDED that, where any matter has been considered
and decided in any proceeding by way of appeal or review in relation to any
order or part of an order, the authority passing the order of appeal or review,
may, notwithstanding anything contained in this Act, rectify the order or part
of the order on any matter other than the matter which has been so considered
and decided.
(4) Where
any such rectification has the effect of reducing the amount of the tax or
penalty or interest or the amount of forfeiture, the Commissioner shall, refund
any amount due to such person in accordance with the provisions of this Act.
(5) Where
any such rectification has the effect of enhancing the amount of the tax or
penalty or interest or the amount of forfeiture or reducing the amount of the
refund, the Commissioner shall recover the amount due from such person in
accordance with the provisions of this Act.
(1) After
any order including an order under this section or any order in appeal is
passed under this Act, rules or notifications, by any officer or person
subordinate to him, the Commissioner may, of his own motion or upon information
received by him, call for the record of such order and examine whether:-
(a) any
turnover of sales or purchases has not been brought to tax or has been brought
to tax at lower rate, or has been incorrectly classified, any claim is
incorrectly granted or that the liability to tax is understated; or
(b) in
any case, the order is erroneous, insofar as it is prejudicial to the interests
of revenue, and after examination, may, by serving on the dealer a notice in
the prescribed form, pass an order to the best of his judgment, where
(2)
(a) For the purpose of the
examination and passing of the order, the Commissioner may require, by service
of notice in the prescribed form, the dealer to produce or cause to be produced
before him such books of accounts and other documents or evidence which he
thinks necessary for the purposes aforesaid.
(b) No
order under this section shall be passed after the expiry of five years from
the end of the year in which the order passed by the subordinate officer has
been served on the dealer.
(c)
Where in respect of any
order or part of the said order passed by the subordinate officer, an order has
been passed by any appellate authority including the Tribunal, or such order is
pending for decision in appeal, or 'an appeal is filed, then, whether or not
the issues involved in the examination have been decided or raised in appeal,
the Commissioner may within five years of the end of the year in which the said
order was passed by the subordinate officer has been served on the dealer, make
a report to the said appellate authority including the Tribunal regarding his
examination or the report or the information received by him and the said
appellate authority including the Tribunal shall thereupon, after giving the
dealer a reasonable opportunity of being heard, pass an order to the best of
its judgment, where necessary. For the purposes of section 26, such order shall
be deemed to be an order passed in appeal.
(3) If the
State Government or the Commissioner has initiated any proceeding before an
appropriate forum, against a point which is decided against the State by a
judgment of the Tribunal, then the Commissioner may, in respect of any order,
other than the order which is the subject matter of the judgement,
call for the record, conduct an examination as aforesaid, record his findings,
call for the said books of accounts and other evidence, hear the dealer and pass
an order as provided for under this section as if the point was not so decided
against the State, but shall stay the recovery of the dues including interest,
penalty or amount forfeited, insofar as they relate to such point until the
decision by the appropriate forum and after such decision may modify the order
of review, if necessary, after giving the dealer a reasonable opportunity of
being heard.
(4) No
proceedings under this section shall be entertained on any application made by
a dealer or a person.
(1) An appeal, from every original order, not
being an order mentioned in sub‑section (2) of section 85 passed under
this Act or rules or notifications, shall lie if the order is made,-
(a) by a
Sales Tax Officer or an Assistant Commissioner, or any other officer
subordinate thereto, to the Deputy Commissioner;
(b) by a
Deputy Commissioner or Senior Deputy Commissioner, to the joint Commissioner;
(c) by a
Joint Commissioner, Additional Commissioner or the Commissioner, to the Tribunal.
(2) In the
case of an order passed in appeal by a Deputy commissioner or a Joint
commissioner, a second appeal shall lie to the Tribunal.
(3) Every
order passed in appeal by the Tribunal under this section, subject to the
provisions of sections 24 and 27, be final and every order passed in appeal by
any other appellate authority, shall, subject to the provisions of sections 24,
25 and 27, be final.
(4) Subject
to the provisions of sections 80 and 81, no appeal including a second appeal
shall be entertained unless it is filed within sixty days from the date of the
communication of the order appealed against.
(5) Subject
to such rules of procedure as may be prescribed, every appellate authority
(both in the first appeal and the second appeal) shall have the following
powers, namely:-
(a) in
an appeal against an order of assessment, it may confirm, reduce, enhance or
annul the assessment:
PROVIDED that where the appeal is filed before the
Tribunal, the Tribunal may set aside the assessment and refer the case back to
the assessing authority for making a fresh assessment in accordance with the
direction given by it and after making such further inquiry as may be
necessary; the assessing authority shall thereupon proceed to make such fresh
assessment and determine, where necessary, the amount of tax payable on the
basis of such fresh assessment;
(b) in
an appeal against an order imposing a penalty, the appellate authority may
confirm or cancel such order or modify it in accordance with the provisions of
this Act;
(c) in
an appeal against an order levying interest, the appellate authority may
confirm or cancel such order or modify it in accordance with the provisions of
this Act;
(d) in
any other case, the appellate authority may pass such order in the appeal as it
deems just and proper:
PROVIDED that, the appellate authority shall not
enhance an assessment or a penalty or interest or sum forfeited or reduce the
amount of set‑off or refund of the tax, unless the appellant has been
given a reasonable opportunity of showing cause against such enhancement or
reduction.
Explanation: While disposing of an appeal, the
appellate authority may consider and decide any matter arising out of the
proceedings in which the order appealed against was passed, notwithstanding
that such matter was not raised before it by the appellant or that no order was
made in the said proceedings regarding such matter.
(6) The
Appellate Authority or the Tribunal, as the case may be, may, while admitting
the appeal, pending the disposal of the appeal, stay the order appealed against
in full or part, subject to such conditions or restrictions as it may deem
necessary including a direction for depositing of a part or whole of the
disputed amount by the appellant.
(7) Every
appellate authority including the Tribunal, insofar as it may, shall decide the
appeals pending before it, by such priorities as may be prescribed:
PROVIDED that, if a person has attained the age of
seventy‑five years or more and such person is the proprietor of the
business, a partner in a firm or a director having substantial interest in
company being a body corporate, then on an application in the prescribed form
made by him in this regard, any appeal made by the proprietary concern,
partnership firm or the company shall be decided on priority to the exclusion
of all other appeals.
(1) An
appeal shall lie to the High Court from every order passed by the Tribunal
including a judgment by way of advance ruling, if the High Court is satisfied
that the case involved a substantial question of law.
(2) The
Commissioner or the applicant before the Tribunal aggrieved by any order passed
by the Tribunal may file an appeal to the High Court and such appeal under this
sub‑section shall be,-
(a) filed
within one hundred and twenty days from the date on which the order appealed
against is received by the assessee or the
Commissioner;
(b) in
the form of a memorandum of appeal precisely stating therein the substantial
question of law involved.
(3) Where
the High Court is satisfied that a substantial question of law is involved in
any case, it shall formulate that question.
(4) The
appeal shall be heard only on the question so formulated, and the respondents
shall, at the hearing of the appeal, be allowed to argue that the case does not
involve such question:
PROVIDED that, nothing in this sub‑section shall
be deemed to take away or abridge the power of the court to hear, for reasons
to be recorded, the appeal on any other substantial question of law not
formulated by it, if it is satisfied that the case involves such question.
(5) The
High Court shall decide the question of law so formulated and deliver such
judgment thereon containing the grounds on which such decision is founded and
may award such cost as it deems fit.
(6) The
High Court may determine any issue which,-
(a) has
not been determined by the Tribunal; or
(b) has
been wrongly determined by the Tribunal, by reason of a decision on such
question of law as is referred to in sub‑section (1).
(7) The
payment of any amount due to be paid by the applicant before the Tribunal or,
as the case may be, by the Commissioner in accordance with the order of the
Tribunal in respect of which an appeal has been preferred under this section,
shall not be stayed by the High Court pending the final disposal of such
appeal, but if such amount is varied as the result of the final disposal of the
appeal, the difference shall be recovered or, as the case may be, refunded in
accordance with the provision of this Act.
(8) Where
the High Court delivers a judgement in an appeal
filed before it, effect shall be given by the Tribunal to the order passed in
the appeal on the basis of a certified copy of the judgment:
PROVIDED that, for the purpose of this sub‑section,
the Tribunal may accept a certified copy of the judgment furnished by the
Commissioner or, as the case may be, by the dealer.
(9) Save
as otherwise provided in this Act, the provisions of the Code of Civil
Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as
far as may be, apply in the case of appeals under this section.
28. Classification of turnover
Where any Court or Tribunal or any Appellate Authority
or any other authority passes an order in appeal or review to the effect that
any tax assessed under this Act or any other Act should have been assessed under
the provisions of a law other than that under which it was assessed, then in
consequence of such order, such turnover or part thereof may be assessed to tax
at any time within five years from the date of such order, and where any
assessment has already been made, the assessment shall be modified after giving
the dealer a reasonable opportunity of being heard, notwithstanding that any
provision regarding limitation applies to such assessment period.
29. Imposition
of penalty in certain instances
1[x x x]
(3) While
or after passing any order under this Act, in respect of any person or dealer,
the Commissioner, on noticing or being brought to his notice, that such person
or dealer has concealed the particulars or has knowingly furnished inaccurate
particulars of any transaction liable to tax or has concealed or has knowingly
misclassified any transaction liable to tax or has knowingly claimed set‑off
in excess of what is due to him, the Commissioner may, after giving the person
or dealer a reasonable opportunity of being heard, by order in writing, impose
upon him, in addition to any tax due from him, a penalty equal to the amount of
tax found due as a result of any of the aforesaid acts of commission or
omission.
(4) Where
any person or dealer has knowingly issued or produced any document including a
false bill, cash memorandum, voucher, declaration or certificate by reason of
which any transaction of sale or purchase effected by him or any other person
or dealer is not liable to be taxed or is liable to be taxed at a reduced rate
or incorrect set‑off is liable to be claimed on such transaction, the
Commissioner may, after giving the person or dealer a reasonable opportunity of being heard, by order in writing,
impose on him in addition to any tax payable by him, a penalty equal to the
amount of tax found due as a result of any of the aforesaid acts of commission
or omission.
3[x x x]
(6) Where,
any person or dealer contravenes the provision of section 86, so as to have the
quantum of tax payable by him to be under-assessed, the commissioner may, after
giving the person or dealer a reasonable opportunity of being heard, by order
in writing, impose on him, in addition to any tax payable by him a penalty
equal‑to half the amount of tax which would have been under‑assessed
or one hundred rupees, whichever is more.
(7) Where,
any person or dealer has failed Without reasonable cause to comply with any
notice in respect of any proceedings, the Commissioner may, after giving the
person or dealer a reasonable opportunity of being heard, by order in writing,
impose on him, in addition to any tax payable by him, a penalty equal to one
thousand rupees.
(8) Where,
any person or dealer has failed without reasonable cause to file within the
prescribed time, a return for any period as provided under section 20, the
Commissioner may, after giving the person or dealer a reasonable opportunity of
being heard, by order in writing, impose on him, in addition to any tax payable
by him, a sum of rupees two thousand by way of penalty. Such penalty shall be
without prejudice to any other penalty, which may be imposed under this Act:
PROVIDED that, if the return is filed before the
initiation of the proceeding for levy of penalty, the penalty shall be levied
at rupees one thousand and in any other case, the penalty shall be levied at
rupees two thousand.
(9) [x
x x]
(c) Where
a dealer has filed a return and such return is found to be not 4 complete and
self‑consisted, then the Commissioner may, after giving the dealer a
reasonable opportunity of being heard, impose on him, by order in writing, a
penalty of rupees one thousand. The levy of penalty shall be without prejudice
to any other penalty which may be imposed under this Act.
(10) Where
a person or dealer has collected any sum by way of tax in contravention of the
provisions of section 60,-
(a) he
shall be liable to pay a penalty not exceeding two thousand rupees, and
(b) in
addition, any sum collected by the person or dealer in contravention of section
60 shall be forfeited to the State Government.
If the Commissioner, in the course of any proceeding
under this Act or otherwise, has reasons to believe that any person has become
liable to a penalty or forfeiture or both penalty and forfeiture of any sum
under this sub‑section, he may serve on such person a notice in the
prescribed form requiring him on a date and at a place specified in the notice
to attend and show cause why a penalty or forfeiture or both penalty and
forfeiture of any sum as provided in this sub‑section should not be
imposed on him. The Commissioner shall thereupon hold an inquiry and shall make
such order as he thinks fit. When any order of forfeiture is made, the
Commissioner shall publish or cause to be published a notice thereof for the
information of the persons concerned giving such details and in such manner as
may be prescribed.
(11) No
order levying penalty under the foregoing provisions of this section shall be
passed in respect of any period after five years from the end of the year
containing the said period.
(12) No
order imposing a penalty under any of the foregoing sub‑sections shall be
made,-
(a) by
a Sales Tax Officer or an Assistant Commissioner where the penalty exceeds
rupees five lakh except with the prior approval of
the Deputy Commissioner;
(b) by
a Deputy Commissioner or a Senior Deputy Commissioner, where the penalty
exceeds rupees ten lakh except with the prior
approval of the Joint Commissioner:
PROVIDED that, nothing in this sub‑section shall
apply to any penalty which may be imposed by an appellate authority.
(12)
For the purposes of
this section, Commissioner includes any appellate authority appointed or
constituted under this Act.
30. Interest payable by a dealer or person
(1) A
dealer who is liable to pay tax in respect of any year, and who has failed to
apply for registration or has failed to apply for registration within the time
as required by or under this Act, shall be liable to pay by way of simple
interest, in respect of each of such years, in addition to the amount of tax
payable in respect of such year, a sum calculated at the prescribed rate on the
amount of such tax for each month or part thereof for the period commencing on
the 1st April of the respective year to the date of the payment of tax. The
amount of such interest shall be calculated by taking into consideration the
amount of, and the date of, such payment, when the payment is made on different
dates or in parts or is not made. When, as a result of any order passed under
this Act, the said amount of tax is reduced, the interest shall be reduced
accordingly and where the said amount is enhanced, the interest on the enhanced
amount shall be calculated mutatis mutandis up to the date of such order:
PROVIDED that, in respect of any of such years, the
amount of interest payable under this sub‑section shall not exceed the
amount of tax found payable for the respective year.
(2) A
registered dealer who has failed to pay the tax within the time specified by or
under this Act, shall be liable to pay by way of simple interest, in addition
to the amount of such tax, a sum calculated at the prescribed rate on the
amount of such tax for each month or part thereof after the last date by which
he should have paid such tax:
PROVIDED that, in relation
to the tax payable according to the return,
fresh return or as the case may be, fresh return or revised return, the said
dealer shall, notwithstanding anything contained in any other provision of this
Act, be deemed not to have paid the amount of such tax within the time he is
required, by or under the provisions of this Act to pay it if he has not paid
the full amount of such tax on or before the last date prescribed for
furnishing of such return and accordingly, if he has not paid the full amount
of such tax or has paid only the part of the amount of such tax by such date,
he shall be liable under this clause for payment of interest after such date on
the full or part, as the case may be, of the amount of tax which has not been
paid by such date and where a dealer has furnished a fresh return or revised
return and the amount of tax payable as per the fresh return or revised return
exceeds the amount of tax payable as per the original return, then for the
purposes of this sub‑section, the dealer shall be deemed to have been
required to pay the excess amount of tax at the time he was required to pay the
tax as per the original return and accordingly he shall be liable to pay
interest under this sub‑section on the said excess amount of tax.
(3) In the
case of a registered dealer, in whose case, any tax other than the tax on which
interest is leviable under sub‑section (2) has
remained unpaid up to one month after the end of the period of assessment, such
dealer shall be liable to pay by way of simple interest, a sum calculated at
the prescribed rate on the amount of such tax for each month or part thereof
from the date next following the last date of the period covered by an order of
assessment till the date of the order of assessment and where any payment of
such unpaid tax whether in full or part is made on or before the date of the
order of assessment, the amount of such interest shall be calculated by taking
into consideration the amount and the date of such payment. If, as a result of
any order passed under this Act, the said amount of tax is reduced, then the
interest shall be reduced accordingly and where the said amount is enhanced,
then interest on the enhanced amount shall be calculated mutatis mutandis up to
the date of such order from the said date next.
4[X X X]
31. Deduction of tax at source
(1)
(a) Subject to the
provisions contained in clause (b), the Commissioner may, by a notification in
the Official Gazette, subject to such conditions and restrictions as may be
specified in the notification, require any dealer or person or class of dealers
or persons (hereinafter in this section referred to as "the
employer") to deduct the tax or such amount of tax as may be specified in
the notification, payable on the purchases other than the purchases to which
section 8 applies, effected by them in the period or periods specified in the
said notification.
Explanation: For the purposes of this section, the tax
payable on purchases shall mean the sum collected separately from the said
employer by way of sales tax by the supplier on the corresponding supplies
effected by him in the said period or periods and the deduction is to be made
from the sums payable to the supplier on account of the said supply.
(b) (i) The Commissioner may by a like notification require any
class of employers to deduct tax or such amount of tax as may be specified from
and out of the amount payable (excluding the amount of tax, if any, separately
charged by the contractor) by such employer to a dealer to whom a works
contract has been awarded, towards execution of the said works contract:
PROVIDED that, the quantum of such deduction shall not
exceed the quantum of tax payable towards such works contract:
PROVIDED FURTHER that, no deduction shall be made from
any payment made to any sub‑contractor by a principal contractor where
the principal contractor has assigned the execution of any works contract in
whole or in part, to the said sub‑contractor:
PROVIDED ALSO that, no deduction as provided under
this clause shall be made in respect of any sale or purchase to which section 8
applies.
Explanation: Where any payment in the nature of an
advance payment, towards the execution of a works contract is made by an
employer to a dealer and such amount is adjustable against the total contract
value payable to the said dealer, then, for the purposes of this clause, the
advance payment shall be deemed to be the amount paid towards the execution of
the works contract only as and when such advance payment is adjusted in part or
otherwise, against the total amount payable towards the works contract.
(ii) Where on an application being made by any
contractor in this behalf, the Commissioner is satisfied that the contract
under reference is separable and involves both a works contract and labour or is not a works contract and therefore justifies
deduction of tax only as a part of the sum payable in respect of any works
contract or, as the case may be, justifies no deduction at all, he shall grant
him such certificate as may be appropriate:
PROVIDED that, the Commissioner may reject such
application, or on his own motion, cancel or modify such certificate, after
giving the contractor a reasonable opportunity of being heard:
PROVIDED FURTHER that, nothing in the said certificate
shall affect the tax liability of the contractor.
(iii) Where such certificate is produced by the
contractor, before the employer, the employer shall, unless the certificate is
cancelled or modified by the Commissioner, make deduction of tax in accordance
with the said certificate. In the event of such certificate being cancelled or
modified as provided, the employer shall make the deductions accordingly.
(2) For
the purpose of this section, where any amount of tax referred to in sub‑section
(1) is credited to any account whether called the "suspense account"
or by the any other name, in the books of accounts of the employer, such
crediting shall be deemed to be credit of such tax to the account of the
employer and the provisions of this Act shall apply accordingly.
(3) Any
registered dealer who is not covered as an employer under the said notification
may apply to the Commissioner for making the provisions relating to the
employers applicable to him and subject to such conditions and restrictions as
may be prescribed, the Commissioner may, by order in writing, accept the
request.
(4) Any
amount or any sum deducted in accordance With the provisions of this section
and paid to the State Government shall be treated as a payment of tax on behalf
of the person making the said supply and credit shall be given to the said
person in respect of the relevant period for the amount so deducted and paid on
the production of the certificate furnished under this section.
(5) Any
employer deducting any sum in accordance with this section, shall pay within
the prescribed time, the sum so deducted to the credit of the State Government.
If the employer does not deduct or after deducting fails to pay the tax as
required by this section, he shall be deemed not to have paid the tax within
the time he is required by or under the provisions of this Act to pay it and
all the provisions of this Act including the provisions relating to interest
shall apply mutatis mutandis to such unpaid tax.
(6) The
power to recover tax by deduction at source shall be without prejudice to any
other mode of recovery.
(7) Every
person deducting tax in accordance with the provisions of this section shall
within such periods as may be prescribed, furnish to the person to whose
account the credit of the tax is to be given under this section, a certificate
in the prescribed form.
(8) Every
employer shall, in the prescribed time, apply to the Commissioner for allotment
of a sales tax deduction account number. The number shall be quoted in such
documents, statements and returns as may be prescribed.
(9) Where
tax is deductible at source by any employer, the person making the said supply
shall not be called upon to pay tax himself to the extent to which the tax has
been deducted in respect of the said supply.
(10) The
employer shall within the prescribed time after the end of each year, file a
return in such form and to such authority as may be prescribed. Any return
filed on a floppy diskette, magnetic cartridge tape, CD‑ROM or any other
computer‑readable media as may be prescribed, shall be deemed to be a
return for the purposes of this section. While receiving the return on computer‑readable
media, the Commissioner shall carry out appropriate checks by scanning the
documents filed on computer‑readable media and the said media shall be
duly authenticated by the Commissioner.
(1) Tax
shall be paid in the manner herein provided, and at such intervals as may be
prescribed.
(2) A
registered dealer furnishing returns as required by section 20 shall pay into
the Government treasury, in such manner and at such intervals as may be
prescribed, the amount of tax due from him for the period covered by a return
which he is required to file along with the amount of interest and any other
sum payable by him.
(3) A
registered dealer furnishing a revised return in accordance with sub‑section
(4) of section 20, when the revised return shows that a larger amount of tax
than the tax already paid, is payable, shall first pay into the Government
treasury the extra amount of tax.
(4)(a) (i) The amount of tax due where the return or revised return
has been furnished without full payment thereof shall be paid forthwith.
(ii) The amount of tax which it becomes necessary to
pay on account of the reduction in set‑off because of any contingency
specified in the rules, shall be paid at the time prescribed for making payment
of tax for the period in which such contingency occurs.
(b) (i) The amount of tax due as per any order passed under any
provision of this Act, for any period, less any sum already paid in respect of
the said period; and
(ii) the amount of interest or penalty or both, if
any, levied under any provision of this Act; and
(iii) the sum, if any, forfeited and the amount of
fine, if any, imposed under the Act or rules; and
(iv) the amount of tax, penalty and interest demanded
in the context of excess availment of incentives or availment of incentives not due; and
(v) any other amount due under this Act,
shall be paid by the person or dealer or the person
liable therefore into the Government treasury within thirty days from the date
of service of the notice issued by the Commissioner in respect thereof:
PROVIDED that, the Commissioner may, in respect of any
particular dealer or person, and for reasons to be recorded in writing, allow
him to pay the tax, penalty, interest or the sum forfeited, by installments but
the grant of instalment to pay tax shall be without
prejudice to the other provisions of this Act including levy of penalty, or
interest, or both.
(5) Any
tax, penalty, interest, fine or sum forfeited, which remains unpaid after the
service of notice under sub‑section (4), or any instalment
not duty paid or any amount due or payable under this Act, shall be recoverable
as an arrear of land revenue.
(6) Notwithstanding
anything contained in this Act or in any other law for the time being in force
or in any contract, where any sum collected by a person by way of tax in
contravention of section 60, is forfeited under section 29 and is recovered
from him, such payment or recovery shall discharge him of the liability to
refund the sum to the person from whom it was so collected. A refund of such
sum or any part thereof can be claimed from the Commissioner by the person from
whom it was realised by way, of tax, provided such
person has not resold the goods within a period of two years from the date of
purchase and an application in writing in the prescribed form is made to the
Commissioner, within two years from the date of the order of forfeiture. For
this purpose, the Commissioner may send an intimation in the prescribed form to
such of the said purchasers whose names and addresses are available in the
records of the person who has collected any sum in contravention of section 60.
On receipt of such application, the Commissioner shall hold such inquiry as he
deems fit, and if the applicant proves to the satisfaction of the Commissioner
that the goods are not resold by him as aforesaid and if the Commissioner is
satisfied that the claim is valid and admissible and that the amount so claimed
as refund was actually paid in Government treasury or recovered and no set‑off
or refund in respect of that amount was granted, he shall refund the sum or any
part thereof, which is found due to the person concerned.
(7)
(i) There
shall be established a Fund to be called "the Maharashtra
Consumer Protection and Guidance Fund" (hereinafter in this section,
referred to as "the Fund"). From the amounts forfeited and recovered
except for the amounts refunded as aforesaid to the purchasers and except for
the amounts in respect of which a set‑off or refund is granted, the
remaining amount shall, after deducting the expenses of collection and recovery
as determined by the State Government, under appropriation duly made by law in
this behalf, be entered into, and transferred to, that Fund.
(ii) No
sum from the Fund shall be paid or applied for any purpose other than the one
specified in clause (iii).
(iii) The
Fund shall be administered in the prescribed manner; and the amount in the Fund
shall be utilised for meeting the expenses of any
activities related to consumer protection and guidance as the State Government
may direct, and for giving grant in the prescribed manner to any voluntary
consumer organisation, society, association, body or
institution engaged in providing for the better protection of the interests of
the consumers and having such qualifications as may be prescribed.
(8)
(a) Any dealer or person
may apply to the Commissioner in the prescribed form for a clearance
certificate and thereupon the Commissioner may, on the basis of the record,
issue a certificate in the prescribed form within a period of fifteen days from
the date of receipt of the application, insofar as he may, stating therein, the
periods for which the returns have been filed or, as the case may be, have not
been filed, assessments have been made, the status of pending proceedings, if
any, and the amounts payable by the applicants, if any.
(b) The
Commissioner may, every year on the basis of the record, issue to every
registered dealer a certificate regarding the amounts payable by him, as on the
1st April of that year, stating therein the periods for which returns have not
been filed, the period wise outstanding amounts of tax, penalty, interest and
sum forfeited payable by the dealer including the amounts for which the due
date of payment is not yet over, the amounts, the recovery of which has been
stayed and the amounts under instalment. The
certificate shall insofar as it may, be issued immediately after the 1st April
every year.
(c) Nothing
in the certificates issued under this sub‑section shall be a bar on the
Commissioner to initiate or continue any proceedings including recovery
proceedings, if it is subsequently found that the certificates were issued on
the basis of incomplete or erroneous information.
(1)
Notwithstanding IT anything contained in any law or contract to the contrary,
the 9 Commissioner may, oil noticing that there Is an outstanding liability of
tax, interest or penalty against a dealer or person, or on whom a notice under
sub‑section (4) of section 32 has already been served, at any time, by
notice in writing require -
(a) any
person from whom any amount of money is due, or may become due, to the said
dealer or person, or
(b) any
person who holds or may subsequently hold money for or on account
of such dealer or person,
to pay to the Commissioner, either forthwith upon the
money becoming due or being held within the specified in the notice (but not
before the money becomes due or is held as aforesaid), an amount equal to the
amount due and outstanding from such dealer as aforesaid:
PROVIDED that, no action under this sub‑section
shall be taken till the date prescribed for filing of appeal, if the dealer
makes an application in the prescribed form to the Commissioner before the said
date stating therein that he is proposing to file an appeal against the order
in pursuance of which the said notice under sub‑section (4) of section 32
has been served on him.
Explanation: For the purposes of this section, the
amount of money due to a dealer from, or money held for or on account of a
dealer, by any person, shall be calculated after deducting therefrom
such claims (if any) lawfully subsisting, as may have fallen due for payment by
such dealer to such person.
(2) The
Commissioner may, at any time, amend or revoke any such notice, or extend the
time for making any payment in pursuance of the notice.
(3) Any
person making any payment in compliance with a notice under this section shall
be deemed to have made the payment under the authority of the dealer or a
person, and the receipt of the Commissioner shall constitute a good and
sufficient discharge of the liability of such person, to the extent of the
amount referred to in the receipt.
(4) Any
person discharging any liability to the dealer or person after receipt of the
notice referred to in this section, shall be personally liable to the
Commissioner to the extent of the liability discharged, or the extent of the
liability of the dealer or a person for tax, penalty, interest and sum
forfeited, whichever is less.
(5) Where
a person to whom a notice under this section is sent proves to the satisfaction
of the Commissioner that the sum demanded or any part thereof is not due to the
dealer or a person, or that he does not hold any money for or on account of the
dealer or a person, then, nothing contained in this section shall be deemed to
require such person to pay any such sum or part thereof, as the case may be, to
the Commissioner.
(6) Subject
to the provisions of sub‑section (5), any amount of money which a person
is liable to pay to the Commissioner, shall, under sub‑section (1) read
with sub‑section (4), if it remains unpaid, be recoverable as if it is a
sum demanded under section 32 and accordingly any notice served under this
section shall be deemed for the purposes of this Act to be a notice served
under section 32 and the unpaid amounts shall be recoverable as arrears of land
revenue.
34. Special powers of Sales Tax authorities
for recovery of tax as arrears of land revenue
(1) For
the purpose of effecting recovery of amount of tax, penalty, interest, amount
for forfeited or any other sum, due and recoverable from any dealer or other
person by or under the provisions of this Act, as arrears of land revenue,-
(i) the Commissioner of Sales Tax shall have
and exercise all the powers and perform
all the duties of the Commissioner under the Maharashtra
Land Revenue Code, 1966;
(ii) the
Additional Commissioner of Sales Tax shall have and exercise all the powers and
perform all the duties of the Additional Commissioner under the said Code:
(iii) the
Joint Commissioner of Sales Tax shall have and exercise all the powers and
perform all the duties of the Collector under the said Code;
(iv) the
Senior Deputy Commissioner and the Deputy Commissioner of Sales Tax shall have
and exercise all the powers (except the powers of confirmation of sale and
arrest and confinement of a defaulter in a civil jail) and perform, all the
duties of the Assistant or Deputy Collector under the said Code;
(v) the
Assistant Commissioner and the Sales Tax Officer shall have and exercise all
the powers (except the powers of confirmation of sale and arrest and
confinement of a defaulter in a civil jail) and perform all the duties of the Tahsildar under the said Code.
(2) Every
notice issue or order passed in exercise of the powers conferred by sub‑section
(1) shall, for the purposes of sections 24, 25, 26, 27 and 85 be deemed to be a
notice issued or an order passed under the said Act.
35. Provisional attachment to protect revenue
in certain cases
(1) If
during the course of inquiry in any proceedings including proceedings related
to recovery of any amount due, in respect of any person or dealer, or during
any inspection or search in relation to the business of any person or dealer
under this Act, the Commissioner is of the opinion that for the purpose of
protecting the interests of the revenue it is necessary so to do, then he may,
notwithstanding anything contained in any law for the time being in force or
any contract to the contrary, attach provisionally by order in writing any
money due or which may become due to such person or dealer from any other
person or any money which any other person holds or may subsequently hold for
or on account of such person or dealer:
PROVIDED that, the Commissioner shall specify in his
order the amount of money to which the order applies:
PROVIDED FURTHER that, the Commissioner may, by an
order, revoke such order, if the dealer furnishes, to the Commissioner, a bank
guarantee, in such time, for such period, as may be specified, in the said
order.
(2) Every
such provisional attachment shall cease to have effect after the expiry of a
period of one year from the date of service of the order issued under sub‑section
(1):
PROVIDED that, the Commissioner may, for reasons to be
recorded in writing, extend the aforesaid period by such further period or
periods as he may think fit, so, however, that the total period of extension
shall not in any case exceed two years.
(3) The
powers under this section shall be exercised by the Commissioner himself or the
Additional Commissioner having jurisdiction over the entire State or, as the
case may be, by any Joint Commissioner to whom the Commissioner has delegated
such powers by a notification published in the Official Gazette.
(4) Where
an order under sub‑section (1) is served upon any person, provisionally
attaching any money, then, such person shall be personally liable, so long as
the attachment order is not revoked or has not ceased to have effect, to pay to
the Commissioner, the amount of money so attached.
(5) If
the said person or the dealer makes an application in the prescribed form to
the Commissioner within fifteen days of the date of service of the order
specified in sub-section (1), or as the case may be, within fifteen days of the
date of service of the order extending the period under sub‑section (2),
then the Commissioner, after affording such person or dealer a reasonable
opportunity of being heard, and, having regard to the circumstances of the
case, may confirm, modify or cancel the order.
(6) An
appeal against any order passed under sub‑section (5) shall lie with the
Tribunal and all other provisions of section 26 shall apply accordingly.
36. Continuation and validation of certain
recovery proceedings
(1) Where
any notice of demand in respect of any tax, penalty, sum forfeited or interest
(hereinafter in this section, referred to as "Government dues") is
served upon a dealer or the person liable therefore and any appeal or other
proceedings is filed or taken in respect of such Government dues, then,-
(a) where
such Government dues are enhanced in such appeal or proceeding, the
Commissioner shall serve upon the dealer or person, as the case may be, another
notice only in respect of the amount by which such Government dues are enhanced
and any recovery proceedings in relation to such Government dues as are covered
by the notice or notices of demand served upon him before the disposal of such
appeal or proceeding may, without the service proceedings stood immediately
before such disposal;
(b) where
such Government dues are reduced in such appeal or proceedings,-
(i) it shall not be necessary for the
Commissioner to serve upon the dealer or person a fresh notice;
(ii) the
Commissioner shall give intimation of the fact of such reduction to the dealer
or person;
(iii) any
recovery proceedings initiated on the basis of the notice or notices of demand
served upon him before the disposal of such appeal or proceeding, may be
continued in relation to the amount so reduced from the stage at which such
proceedings stood immediately before such disposal;
(c) no
recovery proceedings in relation to such Government dues shall be invalid by
reason only that no fresh notice of demand was served upon the dealer or person
after the disposal of such appeal or proceeding or that such Government dues
have been enhanced or reduced in such appeal or proceeding:
PROVIDED that, where any Government dues are reduced
in such appeal or proceeding and the dealer or person is entitled to any refund
thereto, such refund shall be made in accordance with the provisions of this
Act.
(2) For
the removal of doubts, it is hereby declared that no fresh notice of demand
shall be necessary in any case where the amount of Government dues is not
varied as a result of any order passed in appeal or the proceeding under this
Act.
(3) The
provisions of this section shall apply in relation to every notice of demand
served by the Commissioner upon a dealer or any other person liable for any
Government dues.
37. Liability under this Act to be the first
charge
Notwithstanding anything contained in any contract to the
contrary, but subject to any provision regarding creation of first charge in
any Central Act for the time being in force, any amount of tax, penalty,
interest, sum forfeited, fine or any other sum, payable by a dealer or any
other person under this Act, shall be the first charge on the property of the
dealer or, as the case may be, person.
38. Transfer to defraud revenue void
(1) Where,
during the pendency of any proceedings under this Act
or after the completion thereof, the Commissioner has reason to believe that
the liability of the dealer to pay tax or any other sum payable under this Act,
is likely to be in excess of rupees twenty‑five thousand and the dealer,
creates a charge on, or parts with the possession by any mode of transfer
whatsoever, including sale, mortgage, gift or exchange of any of the assets of
his business valued at rupees ten thousand or more in favour
of any other person with intent to defraud revenue, then, notwithstanding anything
contained in any Act or contract to the contrary such charge or transfer shall
be void as against any claim in respect of any tax or other sum payable by the
dealer as a result of the completion of such proceedings or otherwise:
PROVIDED that, such charge or transfer shall not be
void if made for adequate consideration and without notice of the pendency of the proceeding or of the liability to pay any
sum on completion of any proceedings.
(2) Where
any person liable to pay tax or other sum payable under this Act has, during
the pendency of any proceeding under this Act or
after completion thereof, created a charge on or parted with possession by any
mode of transfer including sale, mortgage, gift or exchange of any of his
assets in favour of any other person and the
Commissioner is of the opinion that such charge or transfer becomes void under
sub‑section (1), then the Commissioner shall issue a notice and hold
enquiry and decide whether the charge or transfer became void under sub‑section
(1).
(3) If,
after holding such enquiry the Commissioner is satisfied that the charge or
transfer is void, be shall make an order declaring such charge or transfer to
be void for the purposes of this Act.
Explanation: In this section, "assets"
include land, building, machinery, plant, shares, securities and fixed deposits
in banks, to the extent to which any of the assets aforesaid does not form part
of the stock‑in‑trade of the business of the assessee.
The amount of tax, penalty, interest, composition
money, fine or any other sum payable, and the amount of set off or refund due
under the provisions of this Act shall be rounded off to the nearest rupee and
for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise
or more, it shall be increased to one rupee, and if such part is less than
fifty paise, it shall be ignored:
PROVIDED that, nothing in this section shall apply for
the purposes of collection by a dealer of any amount by way of tax under this
Act.
Any payment made by a dealer or person in respect of
any period towards 2 [any amount due as per any order passed under the Act
shall first be adjusted] except insofar as the recovery of the said amount or
part thereof is stayed under sub‑section (6) of section 26, against the
interest payable by him on the date of payment in respect of the said period
and thereafter towards the amounts due as a penalty, sum forfeited and fine.
Any amount remaining unadjusted shall then be adjusted towards the tax payable
in respect of that period.
(1) The
State Government, if satisfied that it is necessary in the public interest to
grant, refund of any tax levied and collected from any class or classes of
dealers or persons or, as the case may be, charged on the purchases of sales
made by any. class or classes of dealers or persons, it may, by notification in
the Official Gazette and subject to such terms and conditions as may be
specified in the notification, provide for grant of refund of such tax, for
such period and to such class of dealers or persons as specified in the said
notification; on such tax payers applying to the Commissioner in the prescribed
form for such refund:
PROVIDED that, such notification may be issued so as
to have retrospective effect so however that the effective date is not earlier
than the appointed day.
[(2) x x x]
[(3) x x x]
(4) Subject
to such conditions as it may impose, the State Government may, by notification
in the Official Gazette, provide for exemption from the payment of full or part
of the tax payable on the purchases and sales of motor spirits and crude oil to
any class or classes of dealers and for the purposes of this sub‑section
"motor spirit" means such products as the State Government may
notify, from time to time, in the Official Gazette.
42. (1) (a) The
State Government may, by a notification in the Official Gazette, provide for a
scheme of composition, subject to such conditions and restrictions as may be
provided therein, of tax payable by the dealers who are engaged in the business
as prescribed of reselling at retail, any goods or mechandise
and different types of schemes may be notified for different classes of
retailers.
(b) For
the purpose of this section, a dealer shall be considered to be engaged in the
business of selling a retail if 9/10th of his turnover of sales consists of
sales made to persons who are not dealers and if any question arises as to
whether any particular dealer is a retailer, 2 [then the question shall be
referred] to the Joint Commissioner, who shall after hearing the dealer, if
necessary, decide the question. The order made by the Joint Commissioner shall
be final.
(c) Nothing
in this sub‑section shall apply to a dealer who is a manufacturer or who
is an importer or who purchases any goods from a registered dealer whose sales
of the said goods are not liable to tax by virtue of the provisions contained
in "[sub‑section (1) of section 81 or who sells at retail liquor
including liquor imported from out of India, Indian Made Foreign Liquor or
Country Liquor.
(2) The
State Government may, by a notification in the Official Gazette, provide for a
scheme of composition, subject to such conditions and restrictions as may be
provided therein, of tax payable by
dealers who are running any eating house, restaurant, hotel, refreshment room
or boarding establishment and the tax payable by dealers who are
caterers and serve food and non‑alcoholic drinks or tax payable by
dealers running bakeries or dealers of second hand motor vehicles whose
principal business is buying or selling motor vehicles.
(3) Where
a dealer is liable to pay tax on sales effected by way of transfer of property
in goods (whether as goods or in some other form) involved in the execution of
a works contract, he may subject to such restrictions and conditions as may be
prescribed, in lieu of the amount of tax payable by him under this Act, whether
in respect of the entire turnover of sales effected by way of works contract or
in respect of any portion of the turnover corresponding to individual works
contract, pay lump sum tax by way of composition equal to eight per cent of the
total contract value of the works contract after deducting from the total
contract value of the works contract the amount payable towards sub‑contractor.
Where in respect of any tax (including any penalty,
interest and amount forfeited) due from a dealer or person under this Act or
under any earlier law, any other person is liable for the payment thereof under
section 44, all the relevant provisions of this Act or, as the case may be, of
the earlier law, shall in respect of such liability apply to such person also,
as if he were the dealer himself.
44. Special provision regarding liability to
pay tax in certain cases
(1) Where
a dealer, liable to pay tax under this Act, dies then,-
(a) if
the business in which the dealer was engaged is continued after his death by
his legal representative or any other person, such legal representative or other
person shall be liable to pay the tax including any penalty, sum forfeited and
interest due from such dealer under this Act or under any earlier law, in the
like manner and to the same extent as the deceased dealer, and
(b) if
the business in which the dealer was engaged is discontinued whether before or
after his death, his legal representative shall be liable to pay out of the
estate of the deceased, in the like manner and to the same extent as the
deceased dealer would have been liable to pay if he had not died, the tax
including any penalty, sum forfeited and interest due from such dealer under
this Act, or under any earlier law, whether such tax including any penalty, sum
forfeited and interest has been assessed before his death but has remained unpaid,
or is assessed after his death.
(2) Where
a dealer, liable to pay tax under this Act, is a Hindu Undivided Family and
there is a partial partition or partition of the joint family property amongst
the various members or groups of members, then each member or group of members
shall be jointly and severally liable to pay the tax including any panalty, sum forfeited and interest due from the dealer
under this Act or under any earlier law, up to the time of the partial
partition or partition, whether such tax including any penalty, sum forfeited
and interest has been assessed before the partial partition or partition but
has remained unpaid, or is assessed after such event.
(3) Where
a dealer, liable to pay tax‑under this Act, is a firm, and the firm is
dissolved, then every person who was partner shall be jointly and severally
liable to pay to the extent to which he is liable under section 46, the tax,
including any penalty, sum forfeited and interest due from the firm under this
Act or under any earlier law, up to the time of dissolution, whether such tax
including any penalty, sum forfeited and interest has been assessed before such
dissolution but has remained unpaid, or is assessed after dissolution.
(4) Where
a dealer, liable to pay tax under this Act, transfers or otherwise disposes of
his business in whole or in part or effects any change in the ownership
thereof, in consequence of which he is succeeded in the business or part
thereof by any other person the dealer and the person succeeding shall jointly
and severally be liable to pay the tax including any penalty, sum forfeited and
interest due from the dealer under this Act or under any earlier law, up to the
time of such transfer, disposal or change, whether such tax including any
penalty, sum forfeited and interest has been assessed before such transfer,
disposal or change but has remained unpaid, or is assessed thereafter.
(5) Where
the dealer liable to pay tax under this Act,-
(a) is
the guardian of a ward on whose behalf the business is carried on by the
guardian, or
(b) are
trustees who carry on the business under a trust for a beneficiary, then, if
the guardianship or trust is terminated, the ward or, as the case may be, the
beneficiary shall be liable to pay the tax including any penalty, sum forfeited
and interest due from the dealer up to the time of the termination of the
guardianship or trust, whether such tax including any penalty, sum forfeited
and interest has been assessed before the termination of the guardianship or
trust, but has remained unpaid, or is assessed thereafter.
45. Certain agents liable to tax for sales on
behalf of principal
(1) Where
any person specified in sub‑clause (a), (b) or (c) of clause (8) of
section 2, sells any taxable goods on behalf of his principal, the person as
well as the principal shall both be jointly and severally liable to pay the
taxes on the turnover of such sales.
(2) If
the principal, on whose behalf the said person has sold any goods, shows to the
satisfaction of the Commissioner that, the tax has been paid by the said person
on such goods under sub‑section (1), the principal shall not be liable to
pay the tax again in respect of the same transaction and where the person shows
to the satisfaction of the Commissioner that the principal has paid such tax,
the person shall not be liable to pa the tax again in respect of the same
transaction.
(3) Where
an agent of a non‑resident dealer, sells any goods on behalf of the non‑resident
dealer in the State, then the non‑resident dealer and the agent residing
in the State, shall be jointly and severally liable to pay tax on the turnover
of such sales
PROVIDED that, if the non‑resident dealer shows
to the satisfaction of the Commissioner that the tax payable in respect of such
sale has been paid by the agent residing in the State, then the non‑resident
dealer shall not be liable to pay tax again in respect of the same transaction
and where the agent shows to the satisfaction of the Commissioner that the non‑resident
dealer has paid such tax, the agent shall not be liable to pay the tax again in
respect of the same transaction.
(4) Where
any sale has been effected by way of transfer of property in goods (whether as
goods or in some other form) involved in the execution of a works contract and
the contractor has executed the works contract, awarded to him, through a sub‑contractor,
directly or otherwise, then notwithstanding anything contained in any law or
agreement to the contrary, the relationship between the contractor and the
person who has actually executed the works contract or part of it as a sub‑contractor
shall be deemed to be that of the principal and agent and accordingly,-
(a) where
such principal assigns the whole or part of the execution of the works contract
to different such agents resulting into the distribution of the turnover of the
said sales amongst the principal and the agents or wholly amongst the agents
whereby the principal escapes the liability to pay tax on the whole or part of
the turnover of sales, then, having regard to the total turnover of sales,
including the total turnover of sales in respect of execution of such contract,
of the principal in the year of assessment being such that the principal would
have been liable to pay tax under this Act if such works contract had been
executed by himself alone the liability to pay tax on such total turnover of
sales shall be that of the principal;
(b) where
such agent executes such works contract or behalf of the principal and each or
either of them is liable to pay tax, then notwithstanding anything contained in
any other law or any contract to the contrary, the principal and the agent
shall be jointly and severally liable to pay tax in respect of the transfer of
property in goods involved in the execution of such works contract;
(c) if
the principal shows to the satisfaction of the Commissioner that tax has
actually been paid by the agent on the turnover of sales, the principal shall
not be liable to pay tax again in respect of the same turnover of sales on
which the agent has paid tax;
(d) if
the agent shows to the satisfaction of the Commissioner that the tax has been
actually paid by his principal on the turnover of sales on which he is liable
to pay tax under this Act, then the agent shall not be liable to pay tax, again
on the same turnover of sales on which the principal has paid tax;
(e) no
deduction from payment of tax under the preceding clauses shall be given to the
principal or to the agent, unless a duly signed certificate in the prescribed
form is produced;
(f) a
contractor assigning execution of a works contract (either in whole or in part)
to a sub‑contractor registered under this Act, may deduct from his total
contract value or, as the case may be, the turnover of sales, the value on the
turnover of sales in respect of works contract executed through the said sub‑contractor
provided a declaration in the prescribed form signed by such sub‑contractor
is produced;
(g) a
sub‑contractor who has been assigned execution of works contract (either
in whole or in part) by a contractor may deduct from his total contract value
or, as the case may be, the turnover of sales, the value or the turnover of
sales in respect of such works contract executed by him provided a declaration
in the prescribed form signed by such contractor is produced.
46. Liability of firms and partners
(1) Notwithstanding
any contract to the contrary, where any firm is liable to pay tax under this
Act, the firm and each of the partners of the firm shall be jointly and
severally liable for such payment.
(2) Any
notice or order under this Act may be served on any person who was a partner
during the relevant time, whether or not the firm has been dissolved and all
the provisions of this Act shall apply accordingly.
(3) Where
any partner returns from the firm, he shall be liable to pay the tax, penalty,
sum forfeited and interest, if any, remaining unpaid at the time of his
retirement and any such amount due up to the date of retirement, though un‑assessed
at that date and where at the time of death of the said partner, the legal
representative is not a partner in the said firm, he shall be liable to pay
such amounts only out of the estate of the deceased, in the like manner and to
the same extent as the deceased partner would have been liable to pay if he had
not died.
47. Amalgamation or demerger of
Companies
(1) When
two or more companies are to be amalgamated by the order of Court or of the
Central Government passed after the appointed day and is to take effect from a
date earlier to the date of the order and any two or more of such companies
have sold or purchased any goods to or from each other in the period commencing
on the date from which the order is to take effect and ending on the date of
the order, then such transactions of sale and purchase shall be included in the
turnovers of sale or purchase of the respective companies and shall be assessed
to tax accordingly.
(2) Notwithstanding
anything contained in the said order, for all of the purpose of this Act, the
said two or more companies shall be treated as distinct companies for all the
periods up to the date of the said order and the registration certificates of
the said companies shall be cancelled, where necessary, with effect from the
date of the said order.
(2A)
(a) When any company is to
be demerged by the order of the Court or of the
Central Government passed after the appointed day and is to take effect from a
date earlier to the date of the order, then for all of the purposes of this
Act, it shall be presumed that the two or more companies brought into existence
by the operation of the said order have not sold or purchased any goods to each
other from the date of effect of the order to the date of the order.
(b) Notwithstanding
anything contained in the said order, for the purposes of this Act, the said
two or more companies shall be treated as a single company for all the periods
up to the date of the said order and the registration certificate of the
company to be demerged shall be cancelled with effect
from the date of the said order and the said two or more companies shall,
subject to rules, be granted registration certificates from the date of the
said order.
(3) Words
and expressions used in this section but not defined shall have the respective
meanings assigned to them in the Companies Act, 1956.
(1) The
State Government may, by rules, provide that,-
(a) in
such circumstances and subject to such conditions and restrictions as may be
specified in the rules, a set‑off or refund of the whole or any part of
the tax,-
(i) paid under any earlier law in respect
of any earlier sales or purchases of goods treated as capital assets on the day
immediately preceding the appointed day or of goods which are held in stock on
the appointed day by a person who is a dealer liable to pay tax under this Act,
be granted to such dealer; or
(ii) paid
in respect of any earlier sale or purchase of goods under this Act be granted
to the purchasing dealer; or
(iii) paid
under the Maharashtra Tax on Entry of Motor Vehicles
into the Local Areas Act, 1987, be granted to the dealer purchasing or
importing motor vehicles;
(iv) paid
under the Maharashtra Tax on Entry of Goods into the
Local Areas Act, 2002, be granted to the dealer,
(b) for
the purpose of the levy of tax under any of the provisions of this Act, the
sale price may in the case of any class of sale be
reduced to such extent, and in such manner, as may be specified in the rules.
(2) No set‑off
or refund as provided by any rules made under this Act shall be granted to any
dealer in respect of any purchase made from a registered dealer after the
appointed day, unless the claimant dealer produces a tax invoice, containing a
certificate that the registration certificate of the selling dealer was in
force on the date of sale by him and the due tax, if any, payable on the sale
has been paid or shall be paid and unless such certificate is signed by the
selling dealer or a person duly authorised by him.
(3) Subject
to the provisions contained in sub‑section (4), where no tax has been
charged separately under any earlier law, the rate of tax applicable for the
purposes of calculating the amounts of set‑off, or refund in respect of
any earlier sale or purchase of goods, or for the purposes of reduction of sale
or purchase price for levy of tax, shall be the rate set‑out against the
goods in the relevant Schedule under any earlier law.
(4) Where,
under any notification issued under this Act or as the case may be, any earlier
law, any sale or purchase of goods has been exempted from the payment of whole
of sales tax or purchase tax, then, for the purposes of sub‑section (3),
the rate of tax applicable shall be nil; and where it is exempted from payment
of any part of sales tax (or purchase tax), the rate of tax applicable shall be
the rate at which the payment of tax is to be made by virtue of such exemption.
(5) For
the removal of doubt it is hereby declared that, in no case the amount of set‑off
or refund on any purchase of goods shall exceed the amount of tax in respect of
the same goods, actually paid, if any, under this Act or any earlier law, into
the Government treasury except to the extent where purchase tax is payable by
the claimant dealer on the purchase of the said goods effected by him:
PROVIDED that, where tax levied or leviable
under this Act or any earlier law is deferred or is deferrable under any Package
Scheme of Incentives implemented by the State Government, then the tax shall be
deemed to have been received in the Government Treasury for the purposes of
this sub‑section.
(6) Where
at any time after the appointed day, a dealer becomes entitled to a refund
whether under any earlier law or under this Act, then such refund shall first
be applied against the amount payable, if any, under any earlier law or this
Act and the balance amount, if any, shall be refunded to the dealer.
49. Refund of tax on declared goods sold in
the course of inter‑State trade or commerce
Where any declared goods are sold by a dealer in the
course of inter‑State trade or commerce and tax has been paid by him
under the Central Sales Tax Act, 1956 (74 of 1956), in respect of the sale of
such goods in the course of inter‑State trade or commerce, and such
dealer shows to the satisfaction of the Commissioner that tax under this Act,
or any earlier law has been paid in respect of an earlier sale or purchase of
such goods made in the State after the 1st day of October 1958, then an amount
equal to the tax so paid shall be reimbursed to such dealer making such sale in
the course of inter‑State trade or commerce, in such manner and subject
to such conditions as may be prescribed.
(1) Subject
to the other provisions of this Act and the rules made thereunder,
the Commissioner shall refund to a person the amount of tax, penalty and
interest, if any, paid by such person in excess of the amount due from him. The
refund may be either by deduction of such excess from the amount of tax,
penalty, amount forfeited and interest due, if any, in respect of any other
period or in any other case, by cash payment:
PROVIDED that, the Commissioner shall first apply such
excess towards the recovery of any amount due in respect of which a notice
under sub‑section (4) of section 32 has been issued, or, as the case may
be, any amount which is due as per any return or revised return but not paid
and shall then refund the balance, if any.
(2) Where
any refund is due to any dealer according to the return or revised return
furnished by him for any period, then subject to the other provisions of this
Act including the provisions regarding provisional refunds such refund may provisionally
be adjusted by him against the tax due and payable as per the returns or
revised return furnished under section 20 for any subsequent period:
PROVIDED that, the amount of tax or penalty, interest
or sum forfeited or all of them due from, and payable by, the dealer on the
date of such adjustment shall first be deducted from such refund before making
the adjustment.
(1) If
a registered dealer has filed any returns or revised returns as required by or
under this Act, and such returns show any amount to be refundable to the said
dealer, then the said dealer may apply in the prescribed form to the
Commissioner for grant of a provisional refund pending assessment.
(2) The
Commissioner may, require the said dealer to furnish such bank guarantee for
such amounts and for such period as may be prescribed. On receipt of such
guarantee, the Commissioner shall, subject to rules, grant the dealer a
provisional refund of the amount claimed refundable as aforesaid within six
months of the end of the year containing the period to which the return or
revised return relates and the refund relating to all the periods contained in
one year may be granted by a single order:
PROVIDED that, the refund relating to any period
covered by a return shall be granted within three months of the end of the
period to which the return relates, if the dealer,-
(a) is
an exporter within the meaning of sub‑section (1) of seb-section5 of the
Central Sales Tax Act, 1956;
(b) is
a unit specified in the Explanation to sub‑section (3) of section 8;
(c) holds
a certificate of Entitlement under any Package Scheme of Incentives;
(d) is
a person or dealer specified to be eligible for refund in any notification issued
under sub‑section (1) of section 41:
PROVIDED FURTHER that, where the dealer has obtained a
registration certificate as provided under section 16 except on account of
change of place of business to different local area, then the provisional
refund in respect of the year containing the date of effect of the certificate
of registration shall be granted within six months of the end of the year
succeeding the said year.
(3) If
it is found that the provisional refund granted is in excess of the refund found
due, then the excess shall be recovered as if it is a tax due from the dealer
and on such excess, interest shall be leviable at the
prescribed rate per month or part thereof from the date of grant of the
provisional refund.
(4) If the
dealer is required to furnish any information before the grant of provisional
refund and the required information is not furnished in the prescribed time,
then, for the purposes of this Act, the period in which the refund is to be
granted shall commence from the first date of the month following the month in
which the required information is furnished.
(5) Provisional
refund shall not be granted under this section to any dealer if before the
grant of refund, a notice for assessment covering the period to which the refund
relates is issued or proceedings under sub‑section (3) or (4) of section
64 in respect of the period to which the refund relates are initiated.
Where, refund of any tax becomes due to a registered
dealer, he shall, subject to rules, if any, be entitled to receive, in addition
to the refund, simple interest at the prescribed rate on the amount of refund
for the period commencing on the date next following the last date of the
period to which the refund relates and ending on the date of the order
sanctioning the refund or for a period of twenty four months, whichever is
less. The interest shall be calculated on the amount of refund due to the
registered dealer in respect of the said period after deducting therefrom the amount of penalty, sum forfeited and
interest, if any, charged in respect of the said period and also the amount of
refund, if any, adjusted towards, any recovery under this Act, any earlier law
or as the case may be, under the Central Sales Tax Act, 1956. If, as a result
of any order passed under this Act, the amount of such refund is enhanced or
reduced, as the case may be, such interest shall be enhanced or reduced
accordingly. If the interest is reduced, then the amount granted in excess
shall be recovered as if it is an amount payable under this Act:
PROVIDED that, interest under this section shall not
be granted towards any provisional refund granted under section 51.
Explanation: For the purposes of this section, where
the refund of tax, whether in full or in part, includes any amount of refund on
any payment of tax made after the date prescribed for making the last payment
in respect of the said period, then the interest, insofar as it relates to the
refund arising from such payment, shall be calculated from the date of such
payment to the date of such order.
53. Interest on delayed refund
(1) Where
an amount required to be refunded by the Commissioner to any person, by virtue
of an order issued under his Act, is not so refunded to him within ninety days
of the date of the order, the Commissioner shall pay such person simple
interest at the prescribed rate on the said amount from the date immediately
following the expiry of the period of ninety days to the date of the refund:
PROVIDED that, where the amount becomes refundable by
virtue of an order of the Tribunal on the High Court or the Supreme Court the
interest under the provisions of this section shall be payable from the date
immediately following the expiry of period of ninety days from the date of
receipt of the order of the Tribunal, the High Court or ‑the Supreme
Court, by the officer whose order forms the subject of the proceedings before
the Tribunal, the High Court or the Supreme Court, to the date of refund. The
applicant dealer or person may supply to the said officer a certified copy of
such order and if the copy is so furnished, interest shall become payable after
the expiry of period of ninety days from the date of such supply.
Explanation: If the delay in granting the refund
within the period of ninety days aforesaid is attributable to the said person,
whether wholly or in part, the period of the delay attributable to him shall be
excluded from the period for which interest is payable.
(2) Where
any question arises as to the period to be excluded for the purposes of
calculation of interest under the provisions of this section, such question
shall be determined by the Commissioner, whose decision shall be final.
54. Power to withhold refund in certain cases
(1) Where
an order giving rise to a refund is the subject‑matter of an appeal or
further proceeding or where any other proceeding under this Act is pending, and
the authority competent to grant such refund is of the opinion that the grant of
the refund is likely to adversely affect the revenue, such authority may, with
the previous approval of the Commissioner, withhold the refund till such time
as the Commissioner may determine:
PROVIDED that, the Commissioner shall accord his
approval to the withholding of the refund only if he is of the opinion that on
the conclusion of such appeal, further proceedings or other proceedings, if it
becomes necessary to recover the amount of refund in full or in part, then it
may not be otherwise practicable or possible so to do in any reasonable period
of time:
PROVIDED FURTHER that, no order with holding the
refund shall be made after the expiry of ninety days from the date of service
of the order giving rise to the said refund.
(2) Where
a refund is withheld under sub‑section (1), the State Government shall
pay interest in accordance with the provisions of section 53 on the amount of
refund ultimately determined to be due to the person as a result of the appeal
or further proceedings, or any other proceeding for the period from the date
immediately following the expiry of ninety days from the date of service of the
order referred to in sub‑section (1) to the date of refund.
(1) On
and from such date, as the State Government may, by notification in the
Official Gazette, specify, any registered dealer may apply in the prescribed
form and manner, to the Tribunal for obtaining an advance ruling on the
interpretation of any provision of this Act, rules or notifications in respect
of a transaction proposed to be undertaken by him even though any question
relating to the said provision has not arisen in any proceeding.
(2) If
the Tribunal finds that the application does not involve any important and
substantial question of law, then the Tribunal may, after giving the applicant
a reasonable opportunity of being heard, reject the application.
(3) If
the application is admitted, then for determination of the question, the
President shall cause a Bench to be constituted, consisting of three members of
the Tribunal, a senior practitioner entitled to appear before the Tribunal to
be nominated by the President and an Officer of the Sales Tax Department not
below the rank of Joint Commissioner, to be nominated by the Commissioner.
After hearing the applicant, the Bench shall pronounce its advance ruling on
the question specified in the application. If the members of the Bench are
divided, then the decision shall be the decision of the majority. The
pronouncement of the advance ruling shall, insofar as it may be, made by the
said Bench within four months of the receipt of the application by the
Tribunal.
(4) The
advance ruling so pronounced shall be binding unless there is a charge of law
on the basis of which the advance ruling has been pronounced and accordingly no
such question shall be entertained in any proceeding by any authority appointed
or constituted under this Act, save as provided in section 27.
56. Determination of disputed questions
(1) If
any question arises, otherwise than in a proceedings before a Court or the
Tribunal under section55, or before the Commissioner has commenced assessment
of a dealer under section 23, whether, for the purposes of this Act,-
(a) any
person, society, club or association or any firm or any branch or department of
any firm, is a dealer, or
(b) any
particular person or dealer is required to be registered, or
(c) any
particular thing done to any goods amounts to or results in the manufacture of
goods, within the meaning of that term, or
(d) any
transaction is a sale or purchase, or where it is a sale or purchase, the sale
price or the purchase price, as the case may be, thereof, or
(e) in
the case of any person or dealer liable to pay tax, any tax is payable by such
person or dealer in respect of any particular sale or purchase, or if tax is
payable, the rate thereof, or
(f) set‑off
can be claimed on any particular transaction of purchase and if it can be
claimed, what are the conditions and restrictions subject to which such set‑off
can be claimed,
the Commissioner shall, subject to rules, make an order determining such
question.
Explanation: For the purposes of this sub‑section,
the Commissioner shall be deemed to have commenced assessment of the dealer
under section 23 when the dealer is served with any notice by the Commissioner
under that section.
(2) The
Commissioner may direct that the determination shall not affect the liability
under this Act of the applicant or, if the circumstances so warrant, of any
other person similarly situated, as respects any sale or purchase effected
prior to the determination.
(3) The
Commissioner, for reasons to be recorded in writing, may, on his own motion,
review an order passed by him under sub‑section (1) or (2) and pass such
order thereon as he thinks just and proper. The Commissioner may direct that
the order of review shall not affect the liability of the person in whose case
the review is made in respect of any sale or purchase effected prior to the
review and may likewise, if the circumstances so warrant, direct accordingly in
respect of any other person similarly situated:
PROVIDED that, no order shall be passed under this sub‑section
unless the dealer or the person in whose case the order is proposed to be
passed has been given a reasonable opportunity of being heard:
PROVIDED FURTHER that, before initiating any action
under this sub‑section, the Commissioner shall obtain prior permission of
the State Government.
(4) If
any such question arises from any order already passed under this Act or any
earlier law, no such question shall be entertained for determination under this
section; but such question may be raised in appeal against such order.
(5) The
Commission6r, insofar as he may, shall decide the applications for
determination in the chronological order in which they were filed.
57. Agreement to defeat the intention and
application of the Act to be void
(1) If
the Commissioner is satisfied that an arrangement has been entered into between
two or more persons or dealers to defeat the application or purposes of this
Act or any provision of this Act, then the Commissioner may by order declare
the arrangement to be null and void as regards the application and purposes of
this Act. He may, by the said order, provide for increase or decrease in the
amount of tax payable by any person or dealer who is affected by the
arrangement whether or not such dealer or person is a party to the arrangement,
in such manner as the Commissioner considers appropriate so as to counter act
any tax advantage obtained by that dealer from or under the arrangement.
(2) For
the purposes of this section,-
(i) "arrangement" includes any
contract, agreement, plan or understanding, whether enforceable in law or not,
and all steps and transactions by which the arrangement is sought to be carried
into effect;
(ii) "tax
advantage" includes,-
(a) any
reduction in the liability of any dealer to pay tax,
(b) any
increase in the entitlement of any dealer to claim set‑off or refund,
(c) any
reduction in the sale price or purchase price receivable or payable by any
dealer.
(3) Before
passing any order under this section, the Commissioner shall afford a
reasonable opportunity of being heard to an, such person or dealer whose tax
advantage is sought to be counter acted.
58. Special provisions for statutory orders
pertaining to a period shorter or longer than a year
Where any order under this Act is being passed in
respect of a dealer for a part of a year for any reason whatsoever, then for
the purposes of levy of tax or exemption from the payment of whole or part of
tax and for any purposes incidental or ancillary thereto, any reference to any
specified amount or amounts in any section other than section 3 or in any rule
or in any notification issued under this Act in relation to a year shall, for
the purposes of such order, be construed as a reference to the said amount or
amounts as modified by multiplying each such amount or amounts by a number of
which the numerator is the number of months in the period for which the order
is being passed and the denominator is twelve:
PROVIDED that, where the period includes a part of a
month, then if such part is of fifteen days or more, it shall be increased to
one complete month and if such part is less than fifteen days, it shall be
ignored:
PROVIDED FURTHER that, where such period is of less
than fifteen days, it shall be increased to one complete month.
59. Power to transfer proceedings
(1) The
Commissioner may, after giving the parties a reasonable opportunity of being
heard in the matter, by order in writing after recording his reasons for so
doing to transfer any proceedings or class of proceedings under any provision
of this Act, from himself to any other officer and he may likewise transfer any
such proceedings, including a proceeding pending with any officer or already
transferred under this section, from any officer to any other officer whether
with or without concurrent jurisdiction or to himself:
PROVIDED that, nothing in this section shall be deemed
to require any such opportunity to be given Where the transfer is from any
officer to any other officer and the offices of both the officers are situated
in Brihan Mumbai including Thane District or, as the
case may be, in the same district as constituted under section 4 of the Maharashtra Land Revenue Code, 1966 (Mah.
XLI of 1966).
(2) For
the purposes of this section, any proceedings shall be deemed to be pending
only when any authority, having appropriate jurisdiction, issues notice under
the provisions of this Act, rules or notifications and the proceedings shall be
deemed to be pending only after issue of such notice.
(3) Where
no proceedings are pending before any authority, then any authority having
appropriate jurisdiction over a person or dealer, may initiate and complete any
proceedings whatsoever.
Explanation 1: In this section, the word
"proceedings" in relation to any dealer means all proceedings under
this Act in respect of any period, which may be pending on the date of such
order or which may have been completed on or before such date, and also
includes all proceedings under this Act which may be commenced after the date
of such order in respect of the said period in relation to such dealer.
60. Prohibition against collection of amounts
byway of tax or in lieu of tax in certain cases
(1) No
person shall collect any sum by way of tax in respect of sales of any goods
which are not taxable goods.
(2) No
person, who is not a registered dealer, shall collect in respect of any sale of
goods any sum by way of tax from any other person and no registered dealer
shall collect any amount by way of tax or in lieu of tax in excess of the
amount of tax payable by him on any sale of goods under the provisions of this
Act.
Explanation: For the purposes of this sub‑section,
where, the total amount of tax collected on the turnover of sales by a
registered dealer exceeds the amount, of tax payable by the dealer on such
turnover, and if neither the said dealer nor the Commissioner can identify the
individual transactions on which such excess Collection has taken place, then,
for the purposes of this sub‑section, it shall be deemed that the excess
collection is attributable in proportionate amounts to all the transactions
comprising the turnover and accordingly it shall be deemed for the purposes of
this section that an excess amount as aforesaid has been collected on each and
every such transaction.
(3) Nothing
in sub‑section (2) shall apply where a person is required to collection
such amount of tax separately in order to comply with the conditions and
restrictions imposed on him under the provisions of any law for the time being
in force.
(4) Notwithstanding
anything contained in sub‑section (2), a dealer who is not a works
contractor and who has been permitted by the Commissioner to pay a lump‑sum
in lieu of tax under any provisions of this Act, rules or notification shall
not collect any sum by way of tax or in lieu of tax on the sale of goods if
made during the period to which such lump‑sum payment applies.
61. Accounts to be a audited in certain cases
(1) Every
dealer liable to pay tax shall,-
(a) if
his turnover of sales or, as the case maybe, of purchases exceed or exceeds
rupees forty lakh in any year, of
(b) a
dealer or person who holds licence in,-
(i) Form P.L.L. under the Maharashtra Distillation of Spirit and Manufacture of
Potable Liquor Rules, 1966,or
(ii) Form
B‑RL under the Maharashtra Manufacture of Beer
and Wine Rules, 1966, or
(iii) Form E under the Special Permits and Licence Rules, 1952, or
(iv) Forms
FL‑I, FL‑11, FL‑III, FLAV under the Bombay Foreign Liquor
Rules, 1953, or
(v) Forms
CL‑I, CL‑11, CL411, CL/FL/TOD‑111 under the Maharashtra Country Liquor Rules, 19~73.1
(2) If
any dealer liable to get his accounts audited under sub‑section (1) fails
to furnish a copy of such report within the time as aforesaid, the Commissioner
may, after giving the dealer a reasonable opportunity of being heard, impose on
him, in addition to any tax payable, a sum byway of penalty equal to one tenth
per cent. of the total sales or as the case may be, purchases or a sum of one lakh rupees, whichever is less:
PROVIDED that, if the dealer fails to furnish a copy
or such report within the period prescribed under sub‑section (J), but
files it within one month of the end of the said period, and the dealer proves
to the satisfaction of the Commissioner that the delay was on account of factors,
beyond this control, then, no penalty under this sub‑section shall be
imposed on him.
62. Assessment proceedings etc. not to be
invalid on certain grounds
(1) No
assessment (including review, appeal, rectification penalty and forfeiture),
notice, summons or other proceedings furnished, made or issued or taken or
purported to have been furnished, made or issued or taken in pursuance of any
of the provisions of this Act shall be invalid or shall be deemed to be invalid
merely by reason of any mistake, defect or omission in such, assessment,
notice, summons or other proceedings, if such assessment, notice, summons or
other proceedings, if such assessment, notice, summons or other proceedings
are, in substance and effect in conformity with or according to the intent,
purposes and requirements of this Act.
(2) The
service of any notice, order or communication shall not be called in question,
if the said notice, order or communication, as the case may be, has already
been acted upon by the dealer or person to whom it is issued or which service
has not been called in question at or in the earlier proceedings commenced,
continued or finalized pursuant to such notice, order or communication.
(3) No
order, including an order of assessment, review, appeal or rectification
'[penalty or forfeiture] passed under the provisions of this Act shall be
invalid merely on the ground that the action could also have been taken by any
other authority under any other provisions of this Act.
LIABILITY TO PRODUCE ACCOUNTS ETC.
(1) Every
dealer liable to pay tax under this Act, and any other dealer, who is required
so to do by the Commissioner by notice in the prescribed form served on him,
shall keep a true account of the value of the goods sold or purchased by him.
(2) If
the Commissioner considers that the accounts kept are not sufficiently clear or
intelligible to enable him to determine whether or not a dealer is liable to
pay tax during any period, or are so kept as not to enable a proper scrutiny of
the returns or the statements furnished, the Commissioner may require such
dealer by notice in writing to keep such accounts, including records of sales
or purchases in such form or manner as in his opinion is necessary for the
purpose of proper quantification of tax and he may, subject to anything that
may be prescribed in that behalf, in writing direct.
(3) The
Commissioner may, subject to such c`c1nditions or restrictions as may be
prescribed in this behalf, by notice in writing direct any dealer, or by
notification in the Official Gazette, direct any class of dealers, to maintain
accounts and records showing such particulars regarding their purchases, sales
or delivery of goods, and payments made or received towards sale or purchase of
goods in such form, and in such manner, as may be specified by him.
(4) Every
registered dealer shall ordinarily keep all his accounts, registers and
documents relating to his stocks of goods, or to purchases, sales and delivery
of goods made by him or payments made or received towards sale or purchase of
goods, at the place or places of business specified in his certificate of
registration or with the previous approval of the Commissioner, at such other
place as may be agreed to by the Commissioner.
[(5) Where,-
(a) any
sale of goods is made and thereafter the goods are returned within the
prescribed time, then the goods returned shall be accounted for in the return
for the period in which appropriate‑ entries are taken in the books of
accounts; and
(b) any purchase of goods is made Lind thereafter the goods are
returned within the prescribed
time, then the goods returned shall be accounted for in the
(6) If
the sale price or, as the case may be, the purchase price of any goods is
varied and credit notes, or as the case may be, debit notes, are requested to
be issued to give effect to such variation, then,-
(a) the
credit notes or, as the case may be, debit notes, shall separately specify the
component of tax, if any, and the component of price, and
(b) such
credit notes or, as the case may be, debit notes, shall be accounted for in the
return in the period in which appropriate entries (or debit notes and credit
notes are taken in the books of accounts.
64. Production and inspection of accounts and
documents and search of premises
(1) The
Commissioner may, subject to such conditions as may be prescribed, require any
dealer to produce before him any accounts or documents, or to furnish any
information, relating to stocks of goods of, or to sales, purchases and
delivery of goods or to payments made or received towards sales or purchases of
goods by the dealer, or any other information relating to his business, as may
be necessary for the purposes of this Act.
(2) All
accounts, registers and documents relating to stock of goods of, or to
purchases, sales and delivery of goods, payments made or received towards sale
or purchase of goods by any dealer and all goods and cash kept in any place of
business of any dealer, shall at all reasonable times, be open to inspection by
the Commissioner, and the Commissioner may take or cause to be taken such
copies or extracts of the said accounts, registers or documents and such
inventory of the goods and cash found as appear to him to be necessary for the
purposes of this Act.
(3) If
the Commissioner has reason to believe that any dealer has evaded or is
attempting to evade the payment of any tax due from him, he may, for reasons to
be recorded in writing, seize such accounts, registers or documents of the
dealer as may be necessary, and shall grant a receipt for the same, and shall
retain the same for so long as may be necessary in connection with any
proceeding under this Act or for any prosecution:
PROVIDED that, on application of the dealer, the
Commissioner shall provide true copies of the said accounts, registers or
documents.
(4) For
the purposes of sub‑section (2) or sub‑section (3), the
Commissioner may enter and search any place of business of any dealer or any
other place where the Commissioner has reason to believe that the dealer keeps
or is for the time being keeping any accounts, registers or documents of his
business or stocks of goods relating to his business.
(5) Where
any books of accounts, other documents, money or goods are found in the
possession or control of any person in the course of any search, it shall be
presumed, unless the contrary is proved, that such books of accounts, other
documents, money or goods belong to such person.
Explanation: For the purposes of his section,
"place of business" includes a place where the dealer is engaged in
business, through an agent by whatever name called or other‑wise, the
place of business of such agent, a warehouse, godown
or other place where the dealer or the agent stores his goods and any place
where the dealer or the agent keeps the books of accounts.
65. Cross‑checking of transactions
(1) With
a view to preventing evasion of tax and ensuring proper compliance with the
provisions of this Act, the Commissioner may, from time to time, collect
information regarding sales and purchases effected by any class of dealer and
cause any of such transactions of sale and purchase to be cross‑checked.
(2) For
this purpose, the Commissioner may, from time to time by notification in the Official
Gazette, require any class of dealers to furnish such information, details and
particulars as maybe specified therein regarding the transactions of sales and
purchases effected by them during the period mentioned in the said notification
in such form, to such authority and by such date as may be specified therein,
if necessary.
[(3) x x x]
[(4) x x x]
(1) With
a view to identifying dealers who are liable to pay tax under this Act, but
have remained unregistered, the Commissioner shall, from time to time, cause a
survey of unregistered dealers to be taken.
(2) For
the purposes of the survey, the Commissioner may, by general or special notice,
require any dealer or class of dealers to furnish the names, addresses and such
other particulars as he may find necessary relating to the persons and dealers
who have purchased any goods from or sold any goods, to such dealer or class of
dealers during any given period.
(3) For
the purposes of survey, the Commissioner may call for details and particulars
regarding the services provided by public utilities and financial institutions
including Banking companies which he is of the opinion shall be relevant and
useful for the purposes of the survey. He may, from time to time, cause the
results of the survey to be published in any manner as he thinks fit, so,
however, as not to disclose or indicate the identity of any particular
unregistered dealer identified during the survey.
67.
Establishment of check posts and
barriers
(1) If
the Government considers it necessary with a view to preventing or checking
evasion of tax under the Act, it may, by notification in the Official Gazette,
direct the establishment of check‑post or the erection of a barrier or
both, at such place in the State or at the border of the State as may be
specified therein.
(2) The
owner or person in‑charge or driver of a vehicle shall,-
(a) carry
with him a tax invoice or a bill of sale or a delivery note or such other
documents as may be prescribed, in respect of the goods carried by the vehicle;
(b) produce
the documents referred to in sub‑clause (a) before any officer‑in‑charge
of check‑post or barrier or any other officer authorised
under sub‑section (1) of section 77 and obtain the seal of such officer affixed
thereon and give one copy of the bill of sale and delivery note or other
document to the said officer and carry and retain with him the other copy until
the termination of movement of goods;
(c) on
entering the State, report at the first situated check‑post or barrier,
and while leaving the State, report at the last situated check‑post or
barrier and give a declaration to the said officer containing such particulars
as may be prescribed in respect of the goods carried in the vehicle;
(d) stop
the vehicle and keep it stationary so long as may be required by the said
officer to examine the goods and inspect the records relating to the goods
carried in the vehicle and which are in the possession of such driver or other
person‑in‑charge of a vehicle, and who shall,
if so required, give his name and address and the name
and address of the owner of the vehicle.
(e) where
any vehicle is intercepted by an officer authorised
under sub‑section (1) of section 77, such officer may, if he deems it
necessary, direct the owner or driver or person in‑charge of the vehicle
to take it to the nearest check‑post or barrier or police station and the
owner, driver or person in‑charge of the vehicle shall comply with such
direction.
68. Transit of goods by road through the State
and issue of transit pass
(1) Where
a vehicle is carrying taxable goods,-
(a) from
any place outside the State to any place outside the State and passes through
the State; or
(b) imported
into the State from any place outside the country and such goods are being
carried to any place outside the State,
the driver or any other person‑in‑charge
of such vehicle shall furnish the prescribed information and obtain a transit
pass in the prescribed form, in duplicate, from the officer in‑charge of
the first check‑post or barrier after its entry into the State or after
movement of such goods has commenced from the State, as the case may be, or
from the officer to whom powers have been delegated under sub‑section (1)
of section 77 upon interception of the goods vehicle after its entry into the
State or after movement of such goods has commenced, as the case may be.
(2) The
driver or the person in‑charge of the vehicle shall deliver within the
stipulated time a copy of the transit pass obtained under sub‑section (1)
to the officer in‑charge at the last check‑post or barrier before
its exit from the State.
(3)
(a) If for any reason, the
goods carried in a vehicle are not moved out of the State within the time
stipulated in the transit pass, the owner, driver or person in‑charge of
the goods vehicle shall furnish to the officer empowered in this behalf the
reasons f or such delay and other particulars, if any, thereof and such officer
5hall after due enquiry, where necessary, extend the time of exit by suitably
amending the transit pass.
(b) Where
the goods carried by i vehicle, after their entry
into the State or after commencement of movement, as the case may be, are
claimed to be transported outside the State by any other vehicle or by any
other means, the onus of proving that the goods actually moved out of the State
shall be on the driver, person in‑charge or owner of the vehicle who
originally brought the goods into the State.
(4) If the
driver or any other person in‑charge of the vehicle does not comply with
the requirements of sub‑section (2), then it shall be presumed, unless
proved otherwise, that the said goods have been sold within the State by the
owner of the vehicle and the owner shall be assessed to tax as if he is a
dealer liable to pay tax by an officer empowered in this behalf by the
Commissioner and all the provisions of this Act shall apply accordingly.
(5) If
the owner of the vehicle having obtained the transit pass as provided under sub‑section
(1) fails to deliver the same as provided in sub‑section (2), he shall be
liable to pay by way of penalty a sum equal to twice the amount of tax leviable on the goods transported.
(6) In
a case where a vehicle owned by a person is hired for transport of goods by
some other person, the hirer of the vehicle shall, for the purposes of this
section, be also deemed to be the owner of the vehicle.
(1) The
State Government may, by notification in Official Gazette, provide that the
provisions contained in the Information Technology Act, 2000 (21 of 2000), and
the rules made and directions given under that Act, including the provisions
relating to digital signatures, electronic governance, attributation,
acknowledgement and dispatch of electronic records, secure electronic records and
secure digital signatures and digital signature certificates as are specified
in the said notification, shall, insofar as they may, as far as feasible, apply
to the procedures under this Act.
(2) Where
any notice, or communication is prepared on any automated data processing
system and is properly served on any dealer or person, then the said notice,
for communication shall not be required to be personally signed by any officer
or person and the said notice, or communication shall not be deemed to be invalid
only on the ground that it is not personally signed by any such officer.
70. Power to collect statistics
(1) The
Commissioner may, if he considers that, for the purposes of the better
administration of this Act, it is necessary so to do, he may by notification in
the Official Gazette, direct that statistics be collected relating to any
matter dealt with, by or in connection with to this Act.
(2) Upon
such direction being given the Commissioner, or any person or persons, authorised by the Commissioner in this behalf, may, by
notification in the Official Gazette; and if found necessary by notice in any
newspapers or in such other manner as in the opinion of the Commissioner or the
said person, is best suited to bring the notice to the attention of dealers and
other person or persons, call upon all dealers or any class of dealers or
persons to furnish such information or returns as may be specified therein
relating to any matter in respect of which stati5tics is to be collected. The
form in which, the persons to whom or, the authorities to which, such
information or returns should be furnished, the particulars which they should
contain, and the intervals in which such information or returns should be
furnished, shall be such as maybe prescribed.
71. Disclosure of information by a public
servant
(1) All
particulars contained in any statement made, return furnished or accounts or
documents produced in accordance with this Act, or in any record of evidence
given in the course of any proceeding under this Act(other than proceeding
before a criminal court), or in any record of any assessment proceeding, or any
proceeding relating to the recovery of a demand, prepared for the purposes of
this Act shall, save as provided in sub‑section (3), be treated as
confidential; and notwithstanding anything contained in the Indian Evidence
Act, 1872 (1 of 1872), no Court shall save as aforesaid, be entitled to require
any servant of the Government to produce before it any such statement, return,
account, document or record or any part thereof, or to give evidence before it
in respect thereof.
(2) Save
as provided in sub‑section (3), if any servant of the Government
discloses any of the particulars referred to in sub‑section (1), he
shall, on conviction, be punished with imprisonment which may extend to six
months or with fine or with both:
PROVIDED that, no prosecution shall be instituted
under this section except with the previous sanction of the State Government.
(3) Nothing
contained in this section shall apply to the disclosure of,-
(a) any
such particulars in respect of any such statement, return, accounts, documents,
evidence, affidavit or deposition, for the purpose of any prosecution under the
Indian Penal Code or the Prevention of Corruption Act, 1988, or this Act, or
any other law for the time being in force; or
(b) any
such particulars to the State Government or to any person acting in the
execution, or for the purposes of this Act, or
(c) any
such particulars when such disclosure is occasioned by the lawful employment
under this Act of any process for the service of any notice or the recovery of
any demand; or
(d) any
such particulars to a Civil Court or Tribunal constituted under any Central law
in any suit, to which the Government is a party, which relates to any matter
arising out of any proceeding under this Act; or
(e) any
such particulars to any officer appointed to audit receipts or refunds of the
tax imposed by this Act; or
(f) any
such particulars where such particulars are relevant for the purposes of any
inquiry into the conduct of an official of the Sales Tax Department, to any
person or persons appointed as an inquiry officer under any relevant law; or
(g) such
facts to an officer of the Central Government or any State Government as may be
necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed by it; or
(h) any
such particulars, when such disclosure is occasioned by the lawful exercise by
a public servant of his powers under the Bombay Stamp Act, 1958 (Bom. X of 1958) or the Indian Stamp Act, 1899 (11 of 1899),
to impound an insufficiently stamped document; or
(i) any such particulars where such
particulars are relevant to any inquiry into a charge of misconduct in
connection with sales tax proceedings against a legal practitioner, sales tax
practitioner, cost accountant or chartered accountant, to the authority, if
any, empowered to take disciplinary action a2ainst the members practising the profession of a legal practitioner, sales
tax practitioner, cost accountant or chartered accountant, as the case may be
or;
(j) any
such particulars to the Director, Bureau of Economic and Statistics or any
officer serving under him or to any person or persons authorised
under sub‑section (2) of section 70 as may be necessary for enabling the
Director or such person or persons to carry on their official duties; or
(k) any
such particulars to any agency appointed for the purposes of data entry on any
automated system or for the purpose of operating, upgrading or maintaining any
automated system where such agency is contractually bound not to use or
disclose such particulars except for the aforesaid purposes; or
(1) any
such particulars to an officer of the Central Government or any State
Government as may be necessary for the administration of, or for the purposes
of inquiry or prosecution under, any law in force in any part of India.
(1) No
information of any individual return or part thereof, with respect to any
matter given for the purposes of section 70 shall, without the previous consent
in writing of the dealer or person or his authorised
agent, be published in such manner as to enable any particulars to be used for
the purpose of any proceedings under the provisions of this Act.
(2) Except
for the purposes of prosecution under this Act, or any other Act, no person who is not engaged in the
collection of statistics under this Act or of compilation or computerization
thereof for the purposes of this Act, shall be permitted to see or have access
to any information or any individual return referred to in that section.
(3) If any
person engaged in connection with the collection of statistics under section 70
or compilation or computerization thereof willfully discloses any information
or the contents of any return given or made under that section, otherwise than
in execution of his duties under that section or for the purposes of the
prosecution of an offence under this Act or under any other Act, he shall, on
conviction, be punished with imprisonment for a term which may extend to six
months or with fine which may extend to one thousand rupees, or with both:
PROVIDED that, no prosecution shall be instituted
under this sub‑section, except with the previous sanction of the State
Government.
(4) Nothing
in this section shall apply to the publication of any information relating to a
class of dealers or class of transactions, if in the opinion of the
Commissioner, it is desirable in the public interest, to publish such
information.
(1) Notwithstanding
anything contained in sections 71 and 72, if the State Government is of the
opinion that it is necessary or expedient in the public interest to publish or
disclose the names of any dealers or other persons and any other particulars
relating to any proceeding under this Act in respect of such dealers and
persons, it may publish or disclose or cause to be published or disclosed such
names and particulars in such manner as it thinks fit.
(2) No
publication or disclosure under this section shall be made in relation to any
tax levied or penalty imposed or interest levied or any conviction for any
offence connected with any proceeding under this Act, until the time for
presenting an appeal to the appropriate appellate authority has expired without
an appeal having been presented or the appeal, if presented has been disposed
of.
Explanation: In the case of a firm, company or other
association of persons, the names of the partners of the firm, the directors,
managing agents, secretaries, treasurers or managers of the company or the
members of the association, as the case may be, may also be published or
disclosed, if, in the opinion of the State Government, the circumstances of the
case justify it.
(1) Whoever
knowingly,-
(a) not
being a registered dealer under this Act, represents that he is or was a
registered dealer at the time when he sells or buys goods, or
(b) furnishes
a false return, or
(c) produces
before the Commissioner or the Tribunal, a false bill, cash memorandum,
voucher, declaration, certificate or other document referred to in sub‑section
(4) of section 29, or
(d) keeps
false account of the value of goods bought or sold by him in contravention of
sub‑section (1) of section 63, or
(e) produces
false accounts, registers or documents or knowingly furnishes false
information, or
(f) issues
to any person any certificate or declaration, under the Act, rules or
notifications, or a bill, cash memorandum, voucher, delivery challan, lorry receipt or other document which he knows or
has reason to believe to be false, or
(g) falsely
represents that he is authorised under section 82 to
appeal before any authority in any proceeding,
shall, on conviction, be punished with rigorous imprisonment for a term
which shall not be less than one month but which may extend to one year and
with fine.
(2) Whoever
willfully attempts in any manner whatsoever to evade any tax leviable or payment of any tax, penalty or interest under
this Act, shall, on conviction, be' punished with rigorous imprisonment which
shall not be less than three months but which may extend to one year and with
fine.
(3) Whoever,-
(a) fails,
without sufficient cause, to comply with, the requirements of sub- section (3)
of section 14,or
(b) is
engaged in business as a dealer without being registered under section16, or
(c) fails,
without sufficient cause, to obtain, in lieu of the existing certificate of
registration, a fresh certificate of registration when required to do so as
provided in sub‑section (1) of section 17, or
(d) fails,
without sufficient cause to furnish any information required by section 18, or
(e) fails,
without sufficient cause to furnish a declaration or, as the case may be, a
revised declaration as provided in sub‑section (1) of section 19 or,
fails without sufficient cause to communicate the permanent account number
obtained under the Income Tax Act, 1961 or, as the case may be, fails to state
whether he has applied for the same and fails without sufficient cause to
provide the details of the application as provided in sub‑section (2) of
section 19, or
(f) fails,
without sufficient cause, to furnish any return or, as the case may be, a
complete and self‑consistent return as required by section 20 by the date
and in the manner prescribed, or
(g) fails,
without sufficient cause, to pay the tax deductible at source or to deduct at
source such tax, or fails without sufficient cause to obtain the sales tax deduction
account number or fails without sufficient cause to file a return as required
under the provisions of section 31, or
(h) fails,
without sufficient cause, to comply with the requirements of the notice issued
under sub‑section (1) of section 33, or
(i) fails, without sufficient cause, to
comply with the requirements of any order issued under sub‑section (1) of
section 35, or
(j) fails,
without sufficient cause, to comply with the requirements of any order issued
under sub‑section (3) of section 38, or
(k) fails,
without sufficient cause, to comply with the requirements of section 42, or
(1) without
reasonable cause, contravenes any of the previsions of section 60, or
(m) fails,
without sufficient cause, to get his accounts audited or furnish the report of
the audit, as required under section 61, or
(n) fails,
without sufficient cause, to comply with the requirements of section 63, or
(o) fails,
without sufficient cause, to comply with the requirements of section 64, or
(p) fails,
without sufficient cause, to comply with the requirements of
section 65, or
(q) fails,
without sufficient cause, to furnish an ‑ information or return required
by section 70 by the date and in the manner prescribed or willfully furnishes
any information or return which he knows to be incorrect or false, or
(r) fails,
without sufficient cause, to i5sue a tax invoice, bill or cash memorandum as
required under section 96, or
(s) contravenes,
without reasonable cause, any of the conditions, subject to which the
Certificate of Entitlement is granted, or
(t) fails,
without sufficient cause, to comply with any notice in respect of any
proceeding,
shall, on conviction, be punished with simple
imprisonment for a term which may
extend to six months and with fine.
(4) Whoever
aids or abets or induces any person in commission of any act specified in sub‑section
(1) or (2) shall, on conviction, be punished with simple imprisonment which
shall not be less than one month but which may extend to one year and with fine
and whoever, aids, abets or induces any person in commission of any act
specified in sub‑section (3) shall, on conviction, be punished with
simple imprisonment which may extend to one month and with fine.
(5) Whoever
commits any of the acts specified in sub‑sections (1) to (4) and the
offence is a continuing one under any of the provisions of these sub‑sections,
shall, on conviction, be punished with daily fine not less than rupees one
hundred during the period of the continuance of the offence, in addition to the
punishments provided under this section.
(6) Where
a dealer is accused of an offence specified in sub‑section (1), (2) or
(3), the person deemed to be the manager of the business of such dealer under
section 19 shall also be deemed to be guilty of such offence, unless he proves
that the offence was committed without his knowledge or that he exercised all
due diligence to prevent the commission thereof.
(7) In
any prosecution for an offence under this section, which requires a culpable
mental state on the part of the accused, the court shall presume the existence
of such mental state, but it shall be a defence for
the accused to prove the fact that he had no such mental state with respect to
the act charged as an offence in that prosecution.
Explanation: Culpable mental state includes intention,
motive or knowledge of fact or belief in or reason to believe, a fact and a
fact is said to be proved only when the court believes it to exist beyond reasonable
doubt and not merely when its existence is established by a preponderance of
probability.
(1) Where
an offence under this Act or the rules made thereunder
has been committed by a business entity, every person who at the time the
offence was committed, was in‑charge of, and was responsible to, the
business entity for the conduct of the business of the business entity as well
as the business entity shall be deemed to be guilty of the offence and shall be
liable to be proceeded against and punished accordingly:
PROVIDED that, nothing contained in this sub‑section
shall render any such person liable to any punishment provided in this Act if
he proves that the offence was committed without his knowledge or that he
exercised all due diligence to prevent the commission of such offence,
(2) Notwithstanding anything contained in sub‑section
(1), where an offence under this Act or rules made thereunder
has been committed by a business entity and it is proved that the offence has
been committed with the consent or connivance of, or is attributable to any
neglect on the part of any director, Manager, secretary or other officer of
the business entity, such director, manager, secretary or other officer shall
also be deemed to be guilty of that offence and shall be liable to be proceeded
against and punished accordingly.
Explanation: For the purpose of this section,-
(a) "business
entry" means a body corporate, and includes a firm or other association of
individuals; and
(b) “director”,
in relation to a firm, means a partner in a firm.
(3) Where
an offence under this Act has been committed by a Hindu Undivided Family, the Karta thereof shall be deemed to be guilty of the offence
and shall be liable to be proceeded against and on conviction, punished
accordingly:
PROVIDED that, nothing contained in this sub‑section
shall render the Karta liable to any punishment if he
proves that the offence was committed without his knowledge or that he had
exercised all due diligence to prevent the commission of such offence:
PROVIDED FURTHER that, where an offence under this Act
has been committed by a Hindu Undivided Family and it is proved that the
offence has been committed with the consent or connivance of, or is
attributable to any neglect on the part of, any adult member of the Hindu
Undivided Family, such member shall also be deemed to be guilty of that offence
and shall be liable to be proceeded against and on conviction, punished
accordingly.
(1) Notwithstanding
anything contained in the Code of Criminal Procedure, 1973, all offences
punishable under this Act or rules made thereunder
shall be cognizable and bailable.
(2) Notwithstanding
anything contained in the Code of Criminal Procedure, 1973, a Metropolitan
Magistrate or Judicial Magistrate, First Class may impose on any person found
guilty of an offence under section 71, 72 or 74, a punishment as provided in
relevant sections.
(3) If
any prosecution for an offence under this Act has been instituted in respect of
the same facts on which a penalty has been imposed by the Commissioner under
section 29 or 61, then if the offence is compounded under section 78 or, in any
other case, on conviction as a result of the final proceedings, the
Commissioner shall refund to the dealer the amount of penalty paid by him.
(1) Subject
to such conditions, if any, as may be prescribed, the Commissioner may authorise, either generally or in respect of a particular
case or class of cases any officer or person subordinate to him to investigate
all or any of the offences punishable under this Act.
(2) Every
officer so authorised shall, in the conduct of such
investigation exercise the powers conferred by the Code of Criminal Procedure,
1973 (2 of 1974), upon an officer in charge of a police station for the
investigation of a cognizable offence.
(1)
The Commissioner may, either before or after the institution of proceedings for
any offence punishable under section 74 or under any rules made under this Act,
after affording the person concerned an opportunity of being heard, accept from
any person charged under sub‑section (4) or under any rule, a sum not
exceeding two thousand rupees and in any other case a sum not exceeding double
the amount of tax which would have been payable in the sale, purchase or
turnover to which the offence relates, by way of composition of the offence,
(2) On
payment of such sum as may be determined by the Commissioner under sub- section
(1), no further proceedings shall be taken against the accused person in
respect the same offence and any proceedings, if already taken, shall stand
abated.
79. Fee on appeal and certain other
applications
Notwithstanding anything contained in the Bomaby Court‑fees Act, 1959 (Bom
XXXV of 1959),-
(a) any
application not otherwise provided for when presented to a prescribed authority
for a prescribed purpose or when presented to the Tribunal shall subject to the
provisions of clause (b), be charged with such fee not exceeding one hundred
rupees, as may be prescribed; and
(b) an
appeal preferred under section 26 shall bear a court fee stamp of such value,
not exceeding one thousand rupees, as may be prescribed, if the amount in
dispute exceeds rupees one lakh, and any other appeal
shall be charged with such fee not exceeding one hundred rupees, as may be
prescribed.
80. Application of sections 4 and 12 of
Limitation Act
In computing the period of limitation laid down under
sections 25, 26 and 27, the provisions of sections 4 and 12 of the Limitation
Act, 1963 (36 of 1963), shall, so far as may be, apply.
81. Extension of period of limitation in
certain cases
(1) An
appellate authority may admit any appeal under section 26 after the period of
limitation laid down in the said section, if the appellant satisfies the
appellate authority that he had sufficient cause for not preferring the appeal
within such period.
Explanation: For the purposes of this section, when an
appeal is preferred under section 26 after the period of limitation laid down
in that section, the ground that the appellant came to know of any judgment,
decision or order of any Court, Tribunal or other authority after the expiry of
the period of limitation aforesaid (whether such judgement,
decision or order was delivered or made before or after the expiry of that
period), shall not be deemed to constitute a sufficient cause for the purposes
of this section.
(2) In
computing the period of limitation, in respect or any proceedings under this
Act, the time during which the proceedings remained stayed under the order of
'[a competent Court or Tribunal] shall be excluded.
82. Appearance before any authority in
proceeding
(1) Any
person, who is entitled or required to attend before any authority including
the Tribunal in connection with any proceeding under this Act, otherwise than
when required to attend personally for examination on oath or affirmation, may
attend,-
(a) by a
relative or a person regularly employed by him, or
(b) by a
legal practitioner, Chartered Accountant or Cost Accountant who is not
disqualified by or under sub‑section (2), or
(c) by a
sales tax practitioner who possesses the prescribed qualifications and is
entered in the list which the commissioner shall maintain in that behalf, and
who is not disqualified by or under sub- section (2), or
(d) any
person, who, immediately before the commencement of this Act was qualified to
appear as a sales tax practitioner under any earlier law and who is not
disqualified by or under sub‑section (2),
Only if such relative, person employed, leal practitioner, Chartered Accountant, Cost Accountant or
sales tax practitioner is authorised by such person
in the prescribed form, and such authorisation may
include the authority to act on behalf of such person in such proceedings.
Explanation: "A person regularly employed"
means a person whose salary is regularly and periodically debited and recorded
in the books of account of the dealer.
(2) The
Commissioner may, by order in writing and for reasons to be recorded therein,
disqualify for such period as is stated in the order from attending before any
such authority, any legal practitioner, Chartered Accountant, Cost Accountant
or sales tax practitioner,-
(i) who has been removed or dismissed from Government service,
or
(ii) who
being a legal practitioner, a Chartered Accountant or a Cost Accountant is found
guilty of misconduct in connection with any proceedings under this Act by an
authority, empowered to take disciplinary action against the member of the
profession to which he belongs, or
(iii) who,
being a sales tax practitioner, is found guilty of such misconduct by the
Commissioner.
(3) No
order of disqualification shall be made in respect of any particular person
unless he is given a reasonable opportunity of being heard.
(4) Any
person against whom any order of disqualification is made under this section
may, within one month of the date of communication of such order, appeal to the
Tribunal to have the order cancelled or modified.
(5) The
order of the Commissioner shall not take effect until one month of the service
thereof or when an appeal is preferred until the appeal is decided.
(6) The
Commissioner may, at any time suo motu
or on an application made to him in this behalf, revoke or modify any order
made against any person under sub‑section (2) and thereupon such person
shall cease to be disqualified subject to such conditions or restrictions that
may be contained in such order.
(1) The
power to make rules under this Act shall be exercisable by the State
Government, by notification in the Official Gazette.
(2) Without
prejudice to any power to make rules contained elsewhere in this Act, the State
Government may make rule5 generally to carry out the purposes of this Act' and
such rules may include rules for levy of fees for any of the purposes of this
Act,
(3) Without
prejudice to any provision made in this behalf, any rule made under this Act
may be made so as to be retrospective to any date not earlier than the
appointed day.
(4) Rules
made under this section shall be subject to the condition of previous publication:
PROVIDED that, the State Government may, if it is
satisfied that circumstances exist which render it necessary for it to take
immediate action, it may dispense with the requirement of previous publication
of any rule or rules to be made under this section.
(5) In
the rules, it may be provided that a breach thereof shall be punishable with
fine not exceeding two thousand rupees and when the offence is a continuing
one, with a daily fine not exceeding one hundred rupees during the continuance
of the offence.
(6) Every
rule made under this section shall be laid, as soon as may be after it is made,
before each House of the State Legislature while it is in session for a total
period of thirty days which may be comprised is one session or in two successive
sessions, and if, before the expiry of the session in which it is so laid or
the session immediately following, both Houses agree in making any modification
in the rule or both Houses agree that the rule should not be made and notify
such decision in the Official Gazette, the rule shall, from the date of
publication of such notification, have effect only in such modified form or be
of no effect, as the case may be; so, however, that any such modification or
annulment shall be without prejudice to the validity of anything previously
done or omitted to be done under that rule.
84. Declaration of Stock of goods held on the
appointed day
The Commissioner may, by notification in the Official
Gazette, require any class of registered dealers as may be specified in the
notification, to declare such details regarding capital assets held by them on
the day immediately preceding the appointed day and the stock of goods held by
them on the day immediately preceding the appointed day in such manner and with
such particulars and to such authority, as he may notify in this behalf.
85. Bar to certain proceedings
(1) Save
as is provided by section 27, no order passed or proceedings taken under this
Act, the rules or notification by any authority appointed or constituted under
this Act, shall be called in question in any Court, and save as is provided by
section 26, no appeal shall lie against any such order.
(2) No
appeal shall lie against,-
(a) any
notice issued under this Act, rules or notifications, or
(b) any
summons issued under sub‑section (1) of section 14, or a defect notice
issued under section 20 or
(b‑1) an assessment order passed under sub‑section
(1) of section 23, or
(c) any
order issued on an application for instalment, or
(d) any order or notice issued under sub‑section
(1) or (2) of section 34, or
(e) an
order pertaining to the seizure or retention of books of accounts, registers
and other documents, or
[(f) x x x]
(g) any
order or assignment under section 59, or
[(h) x x x]
(i) an interim order issued in the course of
any proceeding not being an order issued under sub‑section (6) of section
26.
86. Tax invoice and Memorandum of sales or
purchases
(1) If
a registered dealer sells any '[goods, he may] issue to the purchaser a tax
invoice containing such particulars as are specified in sub‑section (2)
and retain a copy thereof for three years from the end of the year in which the
sale took place.
(2) The
tax invoice issued under sub‑section (1) shall contain the following
particulars on the original as well as on all the copies thereof,-
(a) the
words "tax invoice" in bold letters at the top or at any prominent
place,
(b) the
name, address and registration certificate number of the selling dealer as well
as the name and address of the purchasing dealer,
(c) an
individual serialised number and the date on which
the tax invoice is issued.
(d) description
of the goods, the quantity or as the case may be, number and price of the goods
sold and the amount of tax charged thereon indicated separately, and
(e) signed
by the selling dealer, or his servant, manager or agent duly authorised by him.
(3) When
a registered dealer sells any goods, he may at his opinion issue to the
purchaser a bill or cash memorandum serially numbered, signed and dated by him
or his servant, agent or manager and stating therein such other particulars as
may be prescribed. He shall keep a counterfoil or duplicate of such bill or
cash memorandum duly signed and dated and preserve it for a period of three
years from the end of the year in which the sale took place. Where the said
registered dealer is issuing a bill or cash memorandum, he shall not collect
tax separately on such sale.
(4) Nothing
contained in sub‑section (1) or (2) shall apply to a dealer who is paying
tax by way of composition under sub‑section (1) or (2) of section 42.
(5) The
State Government may, by rules provide for such electronic system as may be
used, if necessary, in conjunction with such automatic data processing
machines, as may be prescribed, for preservation of the details of the bill or
cash memorandum for the purposes of sub‑section (3) in such form and
manner as may be approved by the Commissioner and any dealer may apply to the
Commissioner to permit him, subject to such conditions ‑ if any, as may
be prescribed, to maintain the record of the bills or cash memoranda on such
system. On such permission being granted, the dealer shall stand exempted for
the purposes of said sub‑section (3) regarding keeping counterfoils or
duplicates of the said bills or cash memoranda and of signing the bill or cash
memorandum.
(6) A
registered dealer, shall in respect of every sale made by him issue either a
tax invoice or bill or cash memorandum as provided under sub‑section (1)
or (3)
87. On and
after specified dates certain prescribed forms to be obtained from prescribed
authority
The Commissioner
may, from time to time, by notification in the Official Gazette, direct that on
and after such dates as may be specified therein the form of any of the
certificates or declarations under this Act or any rule or any notification,
shall be obtained from the prescribed authority in the prescribed manner
subject to the conditions and restrictions that may be specified by him in that
behalf.
88. Definitions
under Chapter XIV
In this Chapter,
unless the context requires otherwise,
(a) "Certificate of Entitlement" means
a certificate issued by the Commissioner in respect of sales tax incentives
under the relevant Package Scheme of Incentives;
(b) "District Industries Centre"
in relation to any eligible unit means the District Industries Centre
established by the State Government in a district, in which the concerned
Eligible Unit is situated;
(c) "Eligibility Certificate"
means a certificate granted by the SICOM '[or Directorate of Industries] or the
relevant Regional Development Corporation or the District Industries Centre
concerned or the Maharashtra Tourism Development
Corporation or the Maharashtra Energy Development
Authority in respect of sales tax incentives under the relevant Package Scheme
of Incentives designed by the State Government,
(d) "Eligible Unit" means the
Industrial Unit in respect of which an Eligibility Certificate is issued;
(e) "Package Scheme of Incentives"
means the 1979,1983,1988 or 1993 Package Schemes of Incentives introduced by
the Industries, Engery and Labour
Department, the Package Scheme of Incentives for Tourism 1993, Electronic
Scheme, 1985 and the New Package Scheme of Incentives for projects 19991,
introduced by the Home and Toruism Department and the
Power Generation Promotion Policy 1998 introduced by the Industries, Energy and
Labour Department, all as amended, from time to time;
(f) "the Relevant Regional Development
Corporation" means,-
(i) in relation
to the Vidarbha area of the State, the Development
Corporation of Vidarbha Limited, a Government Company
registered under the Companies Act, 1956;
(ii) in relation to the Konkan
revenue division excluding the City of Mumbai and the Mumbia
Suburban District, the Development Corporation of Konkan
Limited, a Government Company registered under the Companies Act, 1956;
(iii) in
relation to the Marathwada area of the State, the Marathwada Development Corporation Limited, a Government
Company registered under the Companies Act, 1956;
(iv) in
relation to the rest of Maharashtra, the Western Maharashtra Development Corporation Limited, a Government
Company registered under the Companies Act, 1956;
(g) "SICOM"
means the State Industrial and Investment Corporation of Maharashtra
Limited, a Government Company registered under the Companies Act, 1956.
(h) "Maharashtra Tourism Development Corporation" means a
Government Company registered under the Companies Act, 1956;
(i) "Maharashtra Energy
Development Authority" means a society registered by the name "the Maharashtra Energy Development Authority" under the
Societies Registration Act, 1860.
89. Grant
of Certificate of Entitlement
(1) Where
an Eligibility Certificate has been recommended to an Eligible Unit by the
implementing agency under any of the Package Scheme of Incentives declared by the
State Government, such Eligible Unit may apply for grant or Certificate of
Entitlement to the Commissioner.
(2) Subject
to the provisions of this Act, and any rules that may be made in this behalf,
the Commissioner shall, if the Eligible Unit satisfies such further
requirements as may be prescribed, '[issue subject to such conditions, as may
be prescribed, to the unit a Certificate of Entitlement].
90. Cancellation
of Certificate of Entitlement
Notwithstanding anything contained in this Act, the Certificate of
Entitlement issued in favour of an Eligible Unit by
the Commissioner whether before or after the appointed day, in respect of any
Package Scheme of Incentives,-
(a) shall
be deemed to have been automatically cancelled on the date on which,-
(i) the incentives including the cummulative
quantum of benefits availed whether before or after the appointed day exceed
the monetary ceiling fixed for the Eligible Unit; or
(ii) the
period for which a Certificate of Entitlement was granted to an Eligible Unit,
expires; or
(iii) the
Certificate of 2 [registration] granted to an Eligible Unit has been cancelled;
or
(b) shall
be cancelled by the Commissioner, after giving the Eligible Unit an opportunity
of being heard, if it is noticed that the grant of Certificate of Entitlement
is inconsistent with any of the provisions of this Act, or, as the case may be,
the Bombay Sales T_ ax Act, 1959 (LI of 1959), rules or notifications or any
provision of the relevant Package Scheme of Incentives or, if the unit contravenes
any of the provisions of the relevant scheme.
91. Change
in the nature of incentives
(1) Where any Certificate of Entitlement has
been granted to any unit under any Package Schemes of Incentives and such unit
is entitled to receive benefits for any period which is to end after the
appointed day then, notwithstanding anything contained in the said scheme, the
benefits shall be availed of only in accordance with this Act, rules and the
notifications issued thereunder.
(2) The Commissioner may, notwithstanding
anything contained in section 32, in respect of a dealer to whom an Entitlement
Certificate for availing of the benefits by way of deferment of Government dues
has been granted, extended the date of payment or grant of moratorium for payment
of the dues or provide for the payment of dues thereafter in installments,
subject to such conditions as may be prescribed:
PROVIDED FURTHER
that, no interest under section 30 shall be payable by a dealer to whom a
Certificate of Entitlement has been granted and for whom the due date of
payment has been extended, moratorium has been granted or installments have
been granted and payments have been made accordingly.
(3) In order to determine whether the cumulative
quantum of benefits received by any dealer to whom an Entitlement Certificate
for availing of benefits by way of exemption from payment of Government dues
has been granted, has exceeded the relevant monetary ceiling under any Package
Scheme of Incentives, the Commissioners shall calculate the cumulative quantum
of benefits in the manner prescribed and for this purpose he shall take into
account the benefits received, if any, by the said dealer prior to the
appointed day.
(4) If it is found that the cumulative
quantum of benefits calculated in respect of any dealer has exceeded the
relevant monetary ceiling, where such ceiling is provided in the relevant
Package Scheme of Incentives, then the Commissioner shall require the dealer by
order in writing to pay the tax, interest or penalty in respect of each
relevant period and shall for the purposes of recovery of such Government dues,
serve on the dealer a notice as provided under section 32:
PROVIDED that, no
order under this section shall be passed without giving the dealer a reasonable
opportunity of being heard.
(5) Notwithstanding anything contained in
this Act, the rules made hereunder or any Package Scheme of Incentives,
(i) no dealer
to whom on Entitlement Certificate has been issued, whether in order to avail
the benefits by way of deferment or payment or exemption from payment of
Government dues, shall be entitled to claim set‑off of sales tax in
respect of purchases of raw materials effected by the said dealer ' and for the
purposes of this section, the expression "raw materials" shall have
the meaning assigned to It in the rules;
(ii)
every dealer to whom the Entitlement Certificate has
been issued, whether in order to avail the benefits by way of deferment of
payment or exemption from payment of Government dues shall be entitled to claim
in accordance with the rules, refunded of sales tax in respect of purchases of
raw materials;
[(iii) x x
x]
92. Annual
ceiling on benefits to be availed of under Package Scheme of Incentives
(1) Notwithstanding anything to the contrary
contained in any of the Package Scheme of Incentives, no Eligible Unit to whom
the Eligibility Certificate has been granted shall be eligible to draw the
benefits in any year after the appointed day, in respect of the production in
excess of the annual production capacity of that unit as may be prescribed by
the State Government, having regard to the licensing provisions, as they stood
from time to time, under the Industries (Development and Regulation) Act, 1951
(65 of 1951), as applicable during the relevant period, as that Act stood
during the relevant time.
(2) The benefits availed of by any Eligible
Unit in contravention of sub‑section (1) shall be and shall be deemed to
have been withdrawn and such Unit shall be liable to pay the tax including
penalty and interest in respect of sales or purchases, insofar as they relate
to such excess production referred to in sub‑section (1).
(3) A unit ‑ holding a Certificate of
Entitlement shall not be entitled to claim or receive any incentives towards,-
(i) a sale made
by way of transfer of property in goods (whether as goods or in some other
form) involved in the execution of works contract;
(ii) a sale made by transfer of right to use
any goods for any purpose (whether or not for a specified period) for cash,
deferred payment or other valuable consideration.
93. Proportionate
incentives to an Eligible Unit in certain contingencies
(1) Notwithstanding anything to the contrary
contained in any Package Scheme of Incentives, any Eligible Unit, to whom the
Eligibility Certificate has been granted, shall be eligible to draw the
benefits in any year after the appointed day, only on that part of its turnover
of sales or purchases as may be arrived at by applying the ratio as may be
prescribed by the State Government to the total turnover of sales and purchases
of the said unit in that year and different ratios may be prescribed for
different classes of units and different schemes.
(2) The benefits, if any, availed of by an
Eligible Unit in contravention of sub‑section (1), if any, shall be and
shall be deemed to have been withdrawn and such unit shall be liable to pay tax
including penalty and interest, if any, in respect of the turnover of sales and
purchases in excess of the turnover arrived at under sub‑section (1) and
accordingly any benefit which is so availed shall be recovered as arrears of
tax as provided in sub‑section (3).
(3) For recovery of arrears of tax, the
Commissioner shall require the Eligible Unit, by order in writing, to pay the
tax, interest and penalty on such turnover on which the benefits are not
available and serve on the dealer, a notice of demand as provided in sub‑section
(4) of section 32 accordingly
PROVIDED that, no
order under this section shall be passed without giving the Eligible Unit a
reasonable opportunity of being heard.
(1) Notwithstanding anything contained in
this Act, rules or notifications, but subject to such conditions as the
Commissioner may, by general or special order in the official Gazette, specify,
where a dealer to whom incentive by way of deferment of
sales tax
liability under any of the Package Schemes of Incentives designed by the State
Government, have been granted by virtue of the Eligibility Certificate, and
where a loan liability equal to the amount of any such tax payable by such
dealer has been raised by the SICOM or the Directorate of Industries or the
relevant Regional Development Corporation or the District Industries Centre
concerned or then such tax shall be deemed, in the public interest, to have
been paid.
(2) Notwithstanding anything to the contrary
contained in the Act or in the rules or in any part of the Package Scheme of
Incentives or the Eligible Unit to whom an Entitlement Certificate has been
granted for availing of the incentives by way of deferment of sales tax or
purchase tax, as the case may be, may, in respect of any of the periods during
which the said certificate is valid, at its option, prematurely pay in place of
the amount of tax deferred by it, an amount, equal to the net present value of
the deferred tax, as may be prescribed and on making such payment, the deferred
tax shall be deemed in the public interest to have been paid.
(1) The following laws are hereby repealed,
namely:-
(a) The Bombay Sales of Motor Spirit
Taxation Act, 1958 (LXVI of 1958);
(b) The Bombay Sales Tax Act, 1959 (LI of
1959);
[(c) x x x]
(d) The Maharashtra
Sales Tax Act, 1979 (XVII of 1979);
(e) The Maharashtra
Sales Tax on the Transfer of the Right to use any Goods for any purpose Act,
1985 (XVIII of 1985); and
(f) The Maharashtra
Sales Tax on the Transfer of Property in Goods involved in the Execution of
Works Contract (Re‑enacted) Act, 1989.
(2) Subject to the provisions contained in
sub‑section (1) of section 3 and sub‑section (1) of section 96,
every registration certificate and licence granted
under any of the earlier laws shall stand cancelled with effect from the
appointed day and shall be returned to the assessing authority for defacement
within a period of three months from the appointed day. The assessing authority
shall deface its own copy of the said certificate or licence
as also the copy returned to it and after defacement return the defaced copy to
the previous holder of the certificate or licence.
(1) Notwithstanding the repeal by section 95
of any of the laws referred to therein-
(a) those laws (including any earlier law
continued in force under any provisions thereof, and all rules, regulations,
orders, notifications, forms, certificates and notices, appointments and
delegation of powers issued under those laws and in force immediately before
the appointed day shall, subject to the other provisions of this Act, insofar
as they apply, continue to have effect after the appointed day for the purposes
of the levy, returns, assessment, re‑assessment, appeal, determination,
revision, rectification, reference, limitation, production and inspection of
accounts and documents and search of premises, transfer of proceedings, payment
and recovery, calculation of cumulative quantum of benefits, exemption from
payment of tax and deferment of due date for payment of tax, cancellation of
the Certificate of Entitlement, collection or deduction of tax at source,
refund or set off of any tax withholding of any refund, exemption from payment
of tax, collection of statistics, the power to make rules, the imposition of
any penalty, or of interest or forfeiture of any sum where such levy, returns,
assessment, re‑assessment, appeal, determination, revision,
rectification, reference, limitation, payment and recovery, calculation of
cumulative quantum of benefits, exemption from payment of tax and deferment of
due date for payment of tax, cancellation of the certificate of entitlement,
collection, deduction of tax at source, refund, set off, withholding of any refund
exemption, collection of statistics, the power to make rules, limitation,
production and inspection of accounts and documents and search of premises,
transfer of proceedings, penalty, interest or forfeiture of any sum relates to
any period ending before the appointed day, or for any other purpose whatsoever
connected with or incidental to any of the purposes aforesaid and whether or
not the tax, penalty, interest, sum forfeited or tax deducted at source, if
any, in relation to such proceedings is paid before or after the appointed day;
(b) any registration certificate issued
under the Bombay Sales Tax Act, 1959, being a registration certificate in force
immediately before the appointed day shall, insofar as the liability to pay tax
under sub‑section (7) of section 3 of this Act exists, be deemed on the
appointed day to be the certificate of registration issued under this Act, and
accordingly the dealer holding such registration certificate immediately before
the appointed day, shall, until the certificate is duly cancelled under this
Act, be deemed to be a registered dealer liable to pay tax under this Act and
all the provisions of this Act shall apply to him as they apply to a dealer
liable to pay tax under this Act;
(c) any registration certificate or licence issued under any of the earlier laws other than the
Bombay Sales Tax Act, 1959 (LI of 1959), which is in force immediately before
the appointed day, to a person who does not hold a certificate of registration
under the Bombay Sales Tax Act, 1959 (LI of 195 ' 9), immediately before the
appointed day shall, insofar as the liability to pay tax under sub‑section
(1) of section 3 exists, be deemed on the appointed day to be the certificate
of registration issued under this Act till the prescribed time provided under
the third proviso to sub‑section (1) of section 16 expires and
accordingly the person holding such registration certificate shall be deemed to
be a registered dealer under this Act till the expiry of such time and
accordingly all the provisions of this Act shall apply to him as they apply to
a dealer liable to pay tax under this Act and subject
to the provision
of this Act, all registrations and licences granted
under any earlier law shall stand cancelled on the appointed day
(d) if any person or dealer has applied for
registration under earlier law, before the appointed day but the registration
certificate has not been granted before the appointed day or where any dealer
who has become liable to pay tax under earlier law before the appointed day
applies within the time provided for such application under earlier law but the
application is made after the appointed day, then a registration certificate as
provided under earlier law shall be duly granted to such person or dealer and for
the purposes of all the provisions of this Act including the provisions
contained in section 3, such person or dealer shall be deemed to be holding a
valid certificate of registration which is in force immediately before the
appointed day and all the provisions of this Act shall apply accordingly
(e) (i) where any person or any dealer liable
to pay tax under the Bombay Sales Tax Act, 1959 (LI of 1959), holds in stock on
the appointed day, any goods purchased by him from a person who was not a
dealer under that Act or a dealer who was not a Registered dealer under that
Act, then such person or dealer shall be liable to pay purchase tax on the
purchase price of such goods under that Act, as if he had become liable to pay
purchase tax under section 13 of that Act at the relevant rates of purchase tax
and the said dealer or person shall accordingly disclose such turnover and pay
such tax in the last return required to be filed by him under the Bombay Sales
Tax Act, 1959;
(ii) where any person or dealer liable to pay
tax under the Bombay Sales Tax Act, 1959 has purchased any goods at any time
before the appointed day under a certificate or declaration given by him under
section 8A, 11, 12 or 41 of the said Act and the conditions, recitals or
undertakings of such certificate or declaration are not complied at any time
after the appointed day, such dealer shall be liable to pay under the Bombay
Sales Tax Act, 1959, the purchase tax on the purchase price of such goods and
the purchase tax shall be levied at the rate set against each of such goods in
column (4) of Schedules B and C appended to the said Act; and accordingly, he
shall file a return with the prescribed authority in the prescribed form in
respect of the period in which the goods were purchased and shall include the
purchase price thereof in the said return and shall file such return within one
month of the end of the month in which such liability arises and pay the tax
due as per the return before filing such return:
PROVIDED that,
where purchase tax is payable by a dealer or person under this clause by reason
of the fact that he has failed to comply with the condlti6q, recitals, or
undertakings of a declaration or certificate issued under section 8A, Ill 12 or
41 of the said Act within nine months of the appointed day, then an amount
equal to the tax paid or payable under section 11,12,13A or, as the case may
be, section 41, shall be set‑off against the purchase tax so payable.
(f) where
any dealer liable to pay tax under the Bombay Sales Tax Act, 1959, or, as the
case may be, under the Maharashtra Sales Tax on the
Transfer of the Right to use any Goods for any purpose Act, 1985 (XVIII of
1985), has at any time before the appointed day effected any sale by delivery
of goods on the hire purchase or any system of payment by installments or, as
the case may be, by transfer of the right to use any goods for any purpose
(whether or not for a specified period) and any amount of sale price in respect
of such delivery or transfer is due and payable after the appointed day, then
unless the full tax pertaining
to such delivery or transfer has been admitted or paid before the appointed
day, the said amounts shall be shown by the said dealer in the appropriate
returns to be filed under this Act and the tax due on such amounts at the rates
applicable under this Act shall be paid accordingly and all the provisions of
this Act shall apply to the said dealer, delivery or transfer and the said
amounts accordingly, notwithstanding that the delivery or transfer has taken
place before the appointed day:
PROVIDED that, the liability of the said dealer to pay
tax under this Act, in respect of the sale price due and payable after the
appointed day, shall not exceed the liability which would have accrued under
the repeated Acts, if they had continued to be inforce;
(g) where
a dealer registered under the Maharashtra Sales Tax
on the Transfer of Property in Goods involved in the execution of Works
Contract (Re‑Enacted) Act, 1989 (XXXVI of 1989), is liable to pay tax
under this Act, and has at any time prior to the appointed day entered into any
works contract and the execution of the said works contract has continued after
the appointed day, then the liability of the dealer to pay tax under this Act,
2 [shall be discharged at the rates applicable under this Act, and the
liability so discharged] in respect of the said contract shall not exceed the
liability which would have accrued under the repeated Acts if it had continued
to be in force and in the case of a dealer who had opted for composition of tax
under the repealed Act, the liability under this Act in respect of a contract
where the execution has started before the appointed day and has continued
thereafter shall not exceed the sum which would have been payable by way of
composition in respect of the said contract under the repealed Acts if it had
continued to be in force.
(2) Without
prejudice to the provisions contained in the foregoing sub‑section and subject
to section 7 of the Bombay General Clauses Act, 1904 (1 of 1904), shall apply
in relation to the repeal of any of the laws referred to in section 95 as if
the law so repeated had been an enactment within the meaning of section 7 of
the said Act.
97. Construction of references in any repealed law to officers,
authorities, etc.
Any reference in any provision of any law now repealed
by this Act to an officer, authority or Tribunal shall for the purpose of
carrying into effect the provisions contained in section 96 be construed as
reference to the corresponding officer, authority or Tribunal appointed or
constituted by or under this Act; and if any question arises as to who such
corresponding officer, authority or Tribunal is, then the matter shall be referred
to the State Government and the decision of the State Government thereon shall
be final.
(1) If any
difficulty arises in giving effect to the provisions of this Act, including the
provisions contained in section 96, the State Government may, by general or
special order published in the Official Gazette, do anything not inconsistent
with such provisions which appears to it to be necessary or expedient for the
purpose of removing the difficulty. In particular and without prejudice to the
generality of the foregoing power, any such order may provide for the
adaptations or modifications subject to which any earlier law shall apply in
relation to the proceedings in respect of the year ending immediately before
the appointed day:
PROVIDED that, no order under this section shall be
made after the expiry of a period of
two years from the appointed day.
(2) Every
order made under this section shall be laid, as soon as may be, after it i,s made, before each House of the State Legislature.
[Refer sections 2(26), 5 and 6]
Note: The abbreviation "%" in relation to
the rate of tax indicates that tax on goods to which the entry relates shall be
charged on the basis of the sale price, the tax being equal to such percentage
of the sale price as is indicated against the respective goods.
|
S1.No. |
Name of
the Commodity |
Conditions
and exceptions |
Rate of
Tax |
|
|
(2) |
(3) |
(4) |
|
1. |
Agricultural implements manually operated or
animal driven as may be notified by the State Government, from time to time,
in the Official Gazette. |
|
Nil % |
|
2. |
Aids and implements used by handicapped
persons as may be notified by the State Government, from time to time, in the
Official Gazette. |
|
-do- |
|
3. |
Animal driven carts including bullock carts. |
|
-do- |
|
4. |
Aquatic
feed, cattle feed, poultry feed, their concentrates, animal feed supplements
and animal feed additives, grass, hay, straw, cotton seed oil cakes
excluding, - (a) other
oil cakes, (b) all
varieties of de-oiled cakes. |
|
-do- |
|
5. |
Betal leaves. |
|
-do- |
|
6. |
Books including almanacs, panchangs,
time tables for passenger transport services and periodicals but excluding
annual reports, application forms, account books, calendars, diaries,
catalogues, race cards and publications which mainly publicise goods, services
and articles for commercial purposes. |
|
-do- |
|
7. |
Bread (excluding pizza bread), in loaf, rolls
or in slices, toasted or otherwise except when served for consumption. |
|
-do- |
|
8. |
Broomsticks and brushes of a type used to
clean floor including toilet floor. |
|
-do- |
|
9. |
Cereals and
pulses (during the period from 1st April, 2005 to 31st March, 2006) in whole
grain, split or broken form- other than those to which any other entry in
this Schedule or any other Schedule applies. |
|
-do- |
|
10. |
Chalk Stick. |
|
Nil % |
|
11. |
Charcoal and Badami Charcoal. |
|
-do- |
|
12. |
Charkha, Amber Charkha and other implements
used in the production of handspun yarn. |
|
-do- |
|
13. |
Handlooms, their parts, accessories,
attachments and auxiliary machines as may be notified by the State
Government, from time to time, in the Official Gazette. |
|
-do- |
|
14. |
GandhiTopi. |
|
-do- |
|
15, |
Clay lamps. |
|
-do- |
|
16. |
Contraceptives of all types. |
|
-do- |
|
17. |
Cotton and silk yam in hank. |
|
-do- |
|
18. |
Curd, Lassi, butter
milk and separated milk except when served for consumption. |
|
-do- |
|
19. |
Earthen pot. |
|
-do- |
|
20. |
Electricity. |
|
-do |
|
21. |
Firewood. |
|
-do- |
|
22. |
Fishnet and fishnet fabrics. |
|
-do- |
|
23. |
Fresh plants, saplings and natural flowers
excluding Mahua flowers. |
|
-do- |
|
24. |
Fresh vegetables and potatoes, sweet
potatoes, yam (elephant's foot), onions, fresh fruits excluding wet dates. |
|
-do- |
|
25. |
Garlic and Ginger. |
|
-do- |
|
26. |
Glass bangles. |
|
-do- |
|
27. |
Goods of incorporeal or intangible character, other than those notified under
entry 39 in Schedule C. |
|
-do- |
|
28. |
Human blood and human blood plasma. |
|
-do- |
|
29. |
Idols of deities in clay or Plaster of Paris. |
|
-do- |
|
30. |
Indigenous handmade musical instruments as
may be notified by the State Government, from time to time, in the Official
Gazette. |
|
-do- |
|
31. |
Kumkum in any
form including bindi, alta
and sindur. |
|
-do- |
|
32. |
Leaf plates and cups. |
|
-do- |
|
33. |
Meat, flesh of poultry and seafood, including
fish, prawns, lobsters, crabs and shrimps except when sold in frozen state or
in a sealed container; Eggs in shell, cattle excluding horses, sheeps, goats, pigs and poultry. |
|
Nil % |
|
34. |
Milk, that
is to say, animal milk in liquid form except when served for consumption and
excluding, - (a) condensed
milk whether sweetened or not, and (b) milk
containing any ingredient and sold under a brand name. |
|
-do- |
|
35. |
National flag. |
|
-do- |
|
36. |
Non-judicial stamp paper when sold by
Government Treasuries; postal items, like envelopes, post cards, etc., when
sold by Government. |
|
-do- |
|
37. |
Organic manure excluding oils cakes. |
|
-do- |
|
38. |
Plantain leaves. |
|
-do- |
|
39. |
Poha, lahya and chirmura. |
|
-do- |
|
40. |
Raw wool. |
|
-do- |
|
41. |
Seeds of all types. |
|
-do- |
|
42. |
Semen including frozen semen. |
|
-do- |
|
43. |
Silk worm laying, cocoon and raw silk. |
|
-do- |
|
44. |
Slate and slate pencils but not including
writing boards. |
|
-do- |
|
45. |
Sugar, fabrics and tobacco as described, from
time to time, in column (3) of the First Schedule to the Additional Duties of
Excise (Goods of Special Importance) Act, 1957 |
|
-do- |
|
46. |
Tender green coconut. |
|
-do- |
|
47. |
Toddy, Neera and Arak. |
|
-do- |
|
48. |
Unprocessed salt. |
|
-do- |
|
49. |
Water other than, - |
|
-do- |
|
|
(a) aerated,
mineral, distilled, medical,
ionic, battery, demineralised water,
and |
|
|
|
|
(b) water sold in sealed
container. |
|
|
[Refer sections 2(26), 5 and 6]
Note: The abbreviation "%" in relation to
the rate of tax indicates that tax on goods to which the entry relates shall be
charged on the basis of the sale price, the tax being equal to such percentage
of the sale price as is indicated against the respective goods.
|
S1.No. |
Name of
the Commodity |
Rate Of
Tax |
|
(1) |
(2) |
(3) |
|
1. |
Articles made of precious metals of fineness
not less than fifty percent whether or not containing-precious-s tones,
semi-precious stones, diamonds or pearls whether real or cultured. |
1% |
|
2. |
Precious metals that is to say Gold, Silver,
Platinum, Osmium, Palladium, Rhodium, Ruthenium and alloys of any of them. Explanation: For the purposes of this entry,
an alloy of precious metal means a precious metal of fineness of not less
than fifty percent. |
1% |
|
3. |
Precious stones including diamonds,
semi-precious stones and pearls whether real or cultured |
1% |
[Refer sections 2(26), 5 and 6]
Note: The abbreviation "%" in relation to the rate of tax
indicates that tax on goods 'to which the entry relates shall be charged on the
basis of the sale price, the tax being equal to such percentage of the sale
price as is indicated against the respective goods.
|
S1.No. |
Name of
the Commodity |
Rate of
Tax |
|
|
(2) |
(3) |
|
1. |
Agricultural machinery and implements, other
than tractors, trailers, semi-trailers, oil engines, electric motors, pumps,
electric pumping sets, capacitors of all types and pipes of all types. |
4% |
|
2. |
All equipments for electronic communication
by wireless or by wire including Private Branch Exchange (PBX) and Electronic
Private Automatic Branch Exchange (EPABX). |
-do- |
|
3. |
All kinds of bricks including fly ash bricks and refractory bricks; asphaltic roofing tiles, earthen roofing tiles. |
-do- |
|
4. |
All types of yarn whether covered with any material or not other than
cotton and silk yarn in hank; sewing thread; waste of any of them. |
-do- |
|
5. |
Aluminium conductor steel reinforced. |
|
|
6. |
Aluminium, its alloys and products as may be
notified, from time to time by the State Government in the Official Gazette |
4% |
|
7. |
Arecanut powder,
betel nut and raw cashew nut. |
-do- |
|
8. |
Aviation
Turbine Fuel, sold to a Turbo-prop aircraft. Explanation:
For the purposes of this entry, 'Turbo-prop Aircrafts' means an aircraft
deriving thrust mainly from propeller, which may be driven by either turbine engine or piston engine. |
-do- -do- |
|
9. |
Bagasse |
-do- |
|
10. |
Bamboo |
-do- |
|
11. |
Bearings. |
-do- |
|
12. |
Beedi leaves |
-do- |
|
13. |
Beltings |
-do- |
|
14. |
Bicycles, tricycles, cycle rickshaws. |
-do- |
|
15. |
Biomass briquettes. |
-do- |
|
16. |
Bone meal. |
-do- |
|
17. |
Bulk drugs, whether imported or manufactured
under licence under the Drugs and Cosmetics Act, 1940. |
-do- |
|
18. |
Castings of non-ferrous metals. |
-do- |
|
19. |
Centrifugal, monobloc
and submersible pumps and parts thereof. |
-do- |
|
20. |
Cereals and pulses (with effect from 1st
April, 2006 onwards) in whole grain, split or broken form other than those to
which any other entry in this Schedule or any other Schedule applies. |
-do- |
|
21. |
Clay. |
-do- |
|
22. |
Coal including coke in all its form but
excluding charcoal. |
-do- |
|
23. |
Coffee beans and seeds, cocoa pod, green tea
leaf and chicory. |
-do- |
|
24. |
Coir and coir products excluding coir
mattresses. |
-do-, |
|
25. |
Cotton, that is to say, all kinds of cotton
(indigenous or imported) in its unmanufactured
state, whether ginned or unginned, baled, pressed
or otherwise including cotton waste. |
-do- |
|
26. |
Crucibles |
-do- |
|
27. |
Crude oil, that is to say, crude petroleum
oils, and crude oils obtained from bituminous minerals (such as shale,
calcareous rock, sand), whatever their composition, whether obtained from
normal or condensation oil deposits or by the destructive distillation of
bituminous minerals and whether or not subjected to all or any of the
following processes: |
-do- |
|
|
(1) decantation; |
|
|
|
(2) de-salting; |
|
|
|
(3) dehydration; |
|
|
|
(4) stabilisation in order to normalise the
vapour pressure; |
|
|
|
(5) elimination of very light fractions with
a view to returning them to the oil deposits in order to improve the drainage
and maintain the pressure; |
|
|
|
(6) the addition of only those hydrocarbons
previously recovered by physical methods, during the course of the
above-mentioned processes; |
|
|
|
(7) any other minor process (including
addition of pour point depressants of flow improvers) which does not change
the essential character of the substance. |
|
|
28. |
Dehydrated or processed vegetables and
mushrooms. |
4% |
|
29. |
Drugs (including Ayurvedic,
Siddha, Unani, Spirituous
Medical Drugs and Homoeopathic Drugs), being formulations or preparations
conforming to the following description:- any
medicinal formulation or preparation ready for use internally or on the body
of human beings, animals, and birds, for diagnosis, treatment; mitigation or
prevention of any diseases or disorders, which is manufactured or imported
into India, stocked, distributed or sold under licence granted under the
Drugs and Cosmetics Act, 1940, and includes devices notified by the Central
Government under sub-clause (iv) of clause (b) of section 2 of the said Act,
but does not include mosquito repellants in any
form. |
-do- |
|
30. |
Edible oils, oil cakes and excluding cotton
seed oil cakes and de-oiled cakes. |
-do- |
|
31. |
Electrodes. |
-do- |
|
32. |
Exercise book, graph book and laboratory note
book. |
-do- |
|
33. |
Ferrous and non-ferrous domestic utensils
other than those made from precious metals. |
-do- |
|
34. |
Fertilizers including bio-fertilisers,
insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, anti spouring
products, plant growth promoters or regulators but not including
disinfectants. |
-do- |
|
35. |
Fibres of all types and fibre waste. |
-do- |
|
36. |
Fireclay, coal, ash, coal boder
ash, coal cinder ash, coal powder, clinker. |
-do- |
|
37. |
Flours of cereals and pulses whether singly
or in a mixed form including, aata, maida, rawa, suji and besan. |
-do- |
|
38. |
Glucose-D. |
-do- |
|
39. |
Goods of intangible or incorporeal nature as
may be notified, from time to time, by the State Government in the Official
Gazette. |
4% |
|
40. |
Gur, jaggery and edible variety of rub gur. |
-do- |
|
41. |
Gypsum of all forms and descriptions |
-do- |
|
42. |
Hand pumps, parts and fittings |
-do- |
|
43. |
Handloom woven gamcha |
-do- |
|
44. |
Herb, bark, dry plant, dry root, commonly
known as jari booti and
dry flower |
-do- |
|
45. |
Hides and skins, whether in raw or dressed
state. |
-do- |
|
46. |
Hose pipes. |
-do- |
|
47. |
Hosiery goods. |
-do- |
|
48. |
Hurricane, Lantern and kerosene lamp, and
accessories and components thereof |
-do- |
|
49. |
Husk and bran of cereals and pulses. |
-do- |
|
50. |
Ice. |
-do- |
|
51. |
Imitation jewellery, beads of glass, plastic
or of any metal other than precious metals, hair pins and parts and
components of all of them.. |
-do- |
|
52. |
Incense sticks commonly known as agarbatti, dhupkathi or dhupbatti. |
-do- |
|
53. |
Industrial cables (high voltage cables,
plastic coated cables, jelly filled cables, optical fibre cables). |
-do- |
|
54. |
Industrial inputs and packing materials as
may be notified, from time to time, by the State Government in the Official
Gazette. |
-do- |
|
55. |
Iron and steel, that is to say, - |
-do- |
|
|
(i) pig iron, sponge iron and cast iron
including ingots, moulds, bottom
plates, iron scrap, cast iron
scrap, runner scrap and iron skull scrap; |
|
|
|
(ii) steel
semis (ingots, slabs, blooms and billets of
all qualities, shapes and sizes); |
|
|
|
(iii) skelp bars, tin bars, sheets bars, hoe bars and sleeper bars; |
|
|
|
(iv) steel
bars (rounds, rods, square flats, octagons
and hexagons, plain and ribbed or twisted
in coil form as well as straight lengths); |
|
|
|
(v)
steel structurals (angles, joints, channels tees, sheets pilling sections, Z
sections or any other; rolled
sections); |
|
|
|
(vi) sheets,
hoops, strips, and skelp, both black and galvanised, hot and cold rolled,
plain and corrugated, in all
qualities in straight lengths
and in coil form as rolled and in revetted conditions; |
|
|
|
(vii) plates
both plain and chequered in all qualities; |
|
|
|
(viii) discs,
rings, forgings and steel castings; |
|
|
|
(ix) tool,
alloy and special steel any of the above
categories; |
|
|
|
(x) steel
melting scrap in all form including steel skull
turning and boring; |
|
|
|
(xi) steel
tubes, both welded and seamless, of all diameters
and lengths, including tube fittings; |
|
|
|
(xii) tin
plate, both hot dipped and electrolytic and
tin free plates; |
|
|
|
(xiii) fish
plate bars, bearing plate bars, crossing sleeper
bars, fish plates, bearing plates, crossing
sleepers and pressed steel sleepers,
rails heavy and light crane rails; |
|
|
|
(xiv) wheels,
tyres, axles and wheel sets; |
|
|
|
(xv) wire
rods and wires-rolled, drawn, galvanized,
aluminized, tinned or coated such
as by copper; |
|
|
|
(xvi)
defectives, rejects, cuttings or end pieces of
any of the above categories. |
|
|
|
|
|
|
56. |
IT products as may be notified by the State
Government, from time to time |
4% |
|
57. |
Jute that is to say, the fiber
extracted from plants belonging to the species Corchorus
Capsularies and Corchorus
oiltorious and the fiber
known as mesta or bimli
extracted from plants of the species Hibiscus Cannabinus
and Hibiscus subdariffa-varaltissima and the fibre
known as Sunn and Sannhemp
extracted from plants of the species Crotalaria Juncea,
whether baled or otherwise. |
-do- |
|
58. |
Kerosene oil sold through the Public
Distribution System. |
-do- |
|
59. |
Knitting wool. |
-do- |
|
60. |
Lac and Shellac. |
-do- |
|
61. |
Lignite. |
-do- |
|
62. |
Lime, lime stone, products of lime, dolomite. |
-do-' |
|
63. |
Maize gluten and maize germ oil. |
-do- |
|
64. |
Mixed PVC stabilizer. |
-do- |
|
65. |
Napa Slabs (Rough flooring stones) |
-do- |
|
66. |
Newars. |
-do- |
|
67. |
Non-ferrous metals and alloys in primary
forms and scrap as may be notified, from time to time, by the State
Government in the Official Gazette |
-do- |
|
68. |
Oil seeds, that is to say- |
4% |
|
|
(i) Groundnut
or Peanut (Arachis hypogaea); |
|
|
|
(ii) Sesamum
or Til (Sesamun Orientale); |
|
|
|
(iii) Cottonseed (Gossypium Spp.); |
|
|
|
(iv) Soyabean
(Glycine seja); |
|
|
|
(v) Rapeseed and Mustard- |
|
|
|
(1) Torta (Brassica Campestris var toria) |
|
|
|
(2) Rai (Brassica juncea); |
|
|
|
(3) jamba-Taramira (Eruca sativa); |
|
|
|
(4) Sarson-Yellow and brown (Brassica
campestris
var sarson) |
|
|
|
(5) Banarasi Rai or True Mustard (Brassica nigra); |
|
|
|
(vi) Linseed (Linum usitissimum); |
|
|
|
(vii) Castor (Ricinus communis); |
|
|
|
(viii) Coconut (i.e., Copra
excluding tender coconuts) (Cocos nucifera); |
|
|
|
(ix) Sunflower (Helianthus
annus); |
|
|
|
(x) Nigar
seed (Guizotia abyssinica); |
|
|
|
(xi) Neem,
vepa (Azadirachta indica); |
|
|
|
(xii) Mahua,
Illupai, Ippe (Madhuca indica, M. Latifolia,
Bassia, Latifolia and Madhuca longifolia Syn. M. Longifolia); |
|
|
|
(xiii) Karanja,
Pongam, Honga (Pongamia Pinnata Syn. P. Glabra); |
|
|
|
(xiv) Kusum
(Schlechera Oleosa, Syn. S. Trijuga); |
|
|
|
(xv) Punna
undi (Calophyllum, inophyllum); |
|
|
|
(xvi) Kokum (Carcinia indica); |
|
|
|
(xvii) Sal (Shorea robusta) |
|
|
|
(xviii) Tung
(Aleurites fordii and A.
Montana) |
|
|
|
(xix) Red Palm (Elaeis guinensis) |
|
|
|
(xx) Safflower (Carthanus tinctorius). |
|
|
69. |
Ores and minerals excluding sand. |
4% |
|
|
Paper, newsprint, paper board and waste paper. |
-do- |
|
71. |
Paraffin wax of food grade standard and other than food grade
standard including standard wax and match wax, slack wax. |
-do- |
|
72. |
Pipes of all varieties including GI pipes,
C.I. pipes, Ductile pipes, PVC pipes and their fittings. |
4% |
|
73. |
Pizza bread. |
-do- |
|
74. |
Plastic footwear. |
-do- |
|
75. |
Plastic granules and master batches; |
-do- |
|
76. |
Printed material including annual reports,
application forms, account books, calendars, diaries, catalogues, race cards
and publications which mainly publicise goods, services and
articles for commercial purposes. |
-do- |
|
77. |
Printing ink excluding toner and cartridges. |
-do- |
|
78. |
Processed salt. |
-do- |
|
79. |
Pulp of bamboo, wood and paper. |
-do- |
|
80. |
Rail coaches, engines and wagons. |
-do- |
|
81. |
Readymade garments and other articles of
personal wear, clothing accessories, made up textile articles and sets as may
be notified, from time to time, by the State Government in the
Official Gazette. |
-do- |
|
82. |
Renewable energy devices and spare parts as
may be notified, from time to time, by the State Government in the Official
Gazette. |
-do- |
|
83. |
Roasted pulses including gram. |
-do- |
|
84. |
Rubber that is to say- (a) raw
rubber, (b) latex, (c) dry
ribbed sheet of all grades. |
-do- |
|
85. |
Safety matches. |
-do- |
|
86. |
Seeds other than seeds of cereals and pulses. |
-do- |
|
87. |
Sewing machines. |
-do- |
|
88. |
Ship and other water vessels. |
-do- |
|
89. |
Skimmed milk powder. |
-do- |
|
90. |
Solvent oils other than organic solvent oil |
-do- |
|
91. |
Spices of all varieties and forms including
cumin seed, aniseed, turmeric and dry chillies. |
-do- |
|
92. |
Sports goods excluding apparels and footwear. |
-do- |
|
93. |
Starch and Tapioca. |
-do- |
|
94. |
Sweetmeats and farsan |
-do- |
|
95. |
Tamarind. |
4% |
|
96. |
Tractors, threshers, harvesters and
attachments and parts thereof. |
-do- |
|
97. |
Transformers. |
-do- |
|
98. |
Transmission towers. |
-do- |
|
99. |
Umbrella except garden umbrella. |
-do- |
|
100. |
Vanaspati
(Hydrogenated vegetable oil). |
-do- |
|
101. |
Varieties of sugar, tobacco, textile and
textile articles as may be notified, from time to time, by the State
Government in the Official Gazette. |
-do- |
|
102. |
Vegetable oil including gingili oil, Castor
oil and bran oil |
-do- |
|
103. |
Windmill for water pumping and for generation
of electricity. |
-do- |
|
104. |
Writing instruments including refills. |
-do- |
|
105. |
Zari and
embroidery materials of gold, silver and gilded metal, badla
an kasab. |
-do- |
|
106. |
Coconut in shell and seperated
kernel of coconut including Kopra. |
-do- |
[Refer sections 2 (26), 5 and 6]
Note: The abbreviation "%" in relation to the rate of tax
indicates that tax on goods to which the entry relates shall be charged on the
basis of the sale price, the tax being equal to such percentage of the sale
price as is indicated against the respective goods.
|
S1.No. |
Name of
the Commodity |
Rate of
Tax |
|
(1) |
(2) |
(3) |
|
1 |
Foreign liquor as defined, from time to time,
in rule 3(6)(1) of the Bombay Foreign Liquor Rules, 1953. |
20% |
|
2. |
Country liquor as defined in the Maharashtra Country Liquor Rules, 1973. |
20% |
|
3. |
Liquor imported from any place outside the
territory of India as defined, from time to time, in rule 3(4) of the Maharashtra Foreign Liquor (Import and Export) Rules,
1963. |
20% |
|
4. |
Molasses and rectified spirit. |
20% |
|
5. |
High Speed Diesel Oil |
|
|
|
(a) when delivered, |
|
|
|
(i) to a retail trader for trading from a place of business situated within the geographical limits
of the Municipal
Corporations of the Brihan Mumbai, Thane and Navi
Mumbai; and |
34%+ One
rupee per liter. |
|
|
(ii) to
a person other than the retail trader having
place of business situated
within the geographical limits of Municipal
Corporation of the Brihan Mumbai, Thane and Navi
Mumbai. |
31% +
One rupee per liter. |
|
|
(b)In circumstances other than those
mentioned in clause (a) above. |
31%+ One
rupee per liter. |
|
6. |
Aviation Turbine Fuel (Duty paid) (other than that covered by entry 8
of Schedule Q |
25% |
|
7. |
Aviation Turbine Fuel (Bonded). |
30% |
|
8. |
Aviation Gasoline (Duty paid). |
10% |
|
9. |
Aviation Gasoline (Bonded). |
24% |
|
10. |
Any other kind of Motor Spirit. |
|
|
|
(a) when delivered, - |
|
|
|
(i) to a retail trader for trading from
a place of business situated
within the geographical limits of the Municipal
Corporations of the Brihan Murnbai, Thane and Navi
Mumbai; and |
30%+ One
rupee per liter. |
|
|
(ii) to
a person other than the retail trader having
place of business situated
within the geographical limits of the Municipal
Corporations of the Brihan Mumbai, Thane and Navi
Mumbai. |
30%+ One
rupee per liter. |
|
|
(b) when delivered in circumstances other than those mentioned in
clause (a) above. |
29%+ One
rupee per liter. |
[Refer sections 2(26), 5 and 6]
Note: The abbreviation "%" in relation to the rate of tax
indicates that tax on goods to which the entry relates shall be charged on the
basis of the sale price, the tax being equal to such percentage of the sale
price as is indicated against the respective goods.
|
Sl. No. |
Name of
the commodity |
Rate of Tax |
|
(1) |
(2) |
(3) |
|
|
All goods not covered in any of the other
Schedules |
12.50% |